The tariff classification of a decorative votive holder from China

N230141 August 29, 2012 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Donna Robbins PartyLite Worldwide, Inc. 59 Armstrong Road Plymouth, MA 02360 RE: The tariff classification of a decorative votive holder from China Dear Ms. Robbins: In your letter dated August 8, 2012, you requested a tariff classification ruling. The submitted sample will be returned per your request. The product under consideration, described as a Bird Haven Votive Lantern, SKU #P91281, is made of powder coated steel fashioned in the shape of a birdhouse and includes a clear glass votive cup. The sides of the birdhouse are cut out to simulate birds, flowers and leaves. The top of the birdhouse resembles a peaked roof with cutouts simulating shingles. A two-dimensional bluebird sitting on a perch extends out from the front of the birdhouse. Two wire loops on top of the roof serve to attach a fold-down wire handle. The glass cup, designed to rest on the base inside the birdhouse, serves to hold a votive or tealight candle (not included). The Bird Haven Votive Lantern measures approximately 6-1/2 inches high by 3-1/2 inch long by 3-12 inches wide and can be displayed by hanging from its handle or resting on its base. The illumination of the Bird Haven Votive Lantern serves to create patterns of light through the ornamental cutouts of the metal holder, thereby enhancing the product’s decorative appeal. It does not have any substantial capacity for illuminating the surrounding area and is not an illuminating article. Consequently, the Bird Haven Votive Lantern is not a lamp within the common meaning of the term. The applicable subheading for the Bird Haven Votive Lantern, SKU #P91281, will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kaiser at (646) 733-3024. Sincerely, Thomas J. Russo Director National Commodity Specialist Division