The tariff classification of LED candle lanterns and a decorative article from China

N238322 March 7, 2013 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 8306.29.0000; 9405.40.8000; 9405.40.6000 Mr. Paul Anuschat Geo. S. Bush & Co., Inc. P.O. Box 8829 Portland, OR 97208-8829 RE: The tariff classification of LED candle lanterns and a decorative article from China Dear Mr. Anuschat: In your letter dated January 29, 2013, you requested a tariff classification ruling on behalf of your client, Fred Meyer, Inc./The Kroger Co. The merchandise under consideration is identified as the Decorative Outdoor Hanging Glass Bottle Candle Lanterns, Item Number 83001; the LED Candle Lantern, Item Number 84004; the LED Candle Lantern, Item Number 84005 and the Decorative Outdoor Candle Lantern with a Timer, Item Number 84011. Samples were submitted with your ruling request and will be returned to you. The Decorative Outdoor Hanging Glass Bottle Candle Lanterns, Item Number 83001, consists of a circular metal base measuring approximately 3 inches in diameter. The lantern has an orange colored translucent glass shade in the form of a traditional “hock” wine bottle, measuring approximately 7½ inches tall. There is a circular receptacle in the center of the base that is specifically designed for the placement of a tea light candle. A metal wire forming the shape of the bottle is affixed to the circular receptacle and extended out from the top opening of the glass bottle serving as the handle. A 12 inches long key chain with a hook in the end is connected to the handle for hanging the candle lamp. This candle lamp has an LED (light emitting diode) tea light candle that has a steady flicker which provides a realistic candle effect. The LED Candle Lantern, Item Number 84004 is described as a cylindrical open mesh steel housing measuring approximately 9 ½ tall by 4 ¾ inches in diameter. It is attached to a round base with a battery operated plastic pillar candle affixed inside. There is a U shaped wired steel handle attached to the top of the housing. This article utilizes light purely for its decorative effect and any lighting of the surrounding area is only incidental to its use. The LED Candle Lantern, Item Number 84005 and the Decorative Outdoor Candle Lantern with Timer, Item Number 84011 are constructed of steel in the traditional shape of a table-top lantern. Attached to the base is a permanently mounted 3-inch pillar-style LED candle made of plastic that is powered by a three “C” type batteries. The batteries are located in a battery compartment in the bottom of the lantern. It is activated by means of an On/Off, Timer slide switch. Attached to the top of the lantern there is a wire O-ring carrying handle that is also used for hanging. Item Number 84005 features a square metal flared roof-like vented top and a steel square base measuring approximately 4 inches by 4 inches. All four sides are reinforced by metal wire framing, which are secured vertically to the base and the top. One side is hinged to serve as a door. Item Number 84011 features a hexagonal metal stripe bar framing housing welded attached to a hexagonal base. The removable vented top is fastened by a clip over the metal housing. All four items are designed for placement onto any flat surface virtually anywhere or to be hung by its handle (O-ring) or by its attached hook. The applicable subheading for the Decorative Outdoor Hanging Glass Bottle Candle Lanterns, Item Number 83001 , will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.” The general rate of duty will be 3.9 percent ad valorem. The applicable subheading for the LED Candle Lantern, Item Number 84004 will be 8306.29.0000, 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. The applicable subheading for the LED Candle Lantern, Item Number 84005 and the Decorative Outdoor Candle Lantern with Timer, Item Number 84011, will be 9405.40.6000, HTSUS, which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Of base metal: Other.” The general rate of duty will be 6 percent ad valorem. 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 subheading 8306.29.0000, please contact National Import Specialist Barbara Kaiser at (646) 733-3026. For all other issues please contact National Import Specialist Hope Abada at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division