The tariff classification of a decorative lantern from China.

N262727 April 9, 2015 CLA-2-:44:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Regina Woody Hobby Lobby Stores, Inc. 7707 SW 44th Street Oklahoma City, OK 73179 RE: The tariff classification of a decorative lantern from China. Dear Ms. Woody: In your letter dated February 27, 2015, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Item number 444901 is described as an “Antique Turquoise Lantern with Flower Top”. The lantern is constructed of a rustic, distressed looking wood which makes up the frame of the item including the door frame, which is located on the front of the lantern. The door has a metal latch for opening. The lantern has clear glass on all four sides. The item has decorative metal flowers on the top with a metal loop for hanging. The user can also set the lantern on the table on its wooden base. The item measures approximately 13 inches in height, 7¾ inches in width and 5 inches in depth. A candle is only one of the numerous items which this lantern is capable of holding. The lantern is a general-purpose decorative item that can be used to hold a variety of items. The decorative lantern is composed of different components (i.e. glass, iron, wood and Medium-density Fiberboard (MDF)) and is considered a composite good. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.  The metal top contributes to the decorative appearance and consumer appeal of the item. However, the wood provides the figure’s structure and gives the item its general shape. The wood provides the greatest bulk and surface area, and is the predominant material contributing to the figure’s consumer appeal. The essential character is therefore imparted by the wood. The applicable subheading for decorative lantern will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Statuettes and other ornaments, of wood.” The rate of duty will be 3.2 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 the ruling, contact National Import Specialist Albert Gamble at albert.gamble@ dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division