The tariff classification of a decorative candle lantern from China

N307030 November 18, 2019 CLA-2-44:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Megan McClary Zebrowski Michaels 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of a decorative candle lantern from China Dear Ms. McClary Zebrowski: In your letter, dated October 4, 2019, you requested a classification ruling. Product descriptions and a sample were submitted for our review. The sample will be returned to you, per your request. The “Willow and Glass Decorative Lantern” is a vertical, oval shaped lantern that houses a glass hurricane candleholder (candle not included). The lantern is constructed of a plywood base and rigid wooden supports forming the core. 3/8 inch-wide rigid willow strips interlace in an open design forming the exterior shell through which the light will shine. A metal handle is affixed to the top. The lantern measures approximately 10 inches in diameter by 16 inches tall. You propose classification in subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS) as an article of lighting. Heading 9405 does not apply, as this lantern utilizes light purely for decorative effect, and any lighting of the surrounding area is merely incidental to its use as a decorative object. Chapter 94, Note 1(l), excludes decorations from heading 9405. The lantern is constructed of multiple materials and meets the definition of a composite good, within the meaning of General Rule of Interpretation (GRI) 3(b). GRI 3(b) states, in pertinent part: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. In accordance with the Explanatory Notes (ENs) for GRI 3(b), the essential character of an item may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the goods. The essential character of the lantern is imparted by the wooden elements, including the willow, poplar and plywood. The wood makes up the base, framework and shell for the lantern and provides the main visual appeal. Per your submitted figures, the wood also heavily predominates by weight over the metal and glass portions of the lantern. Therefore, the applicable subheading for the “Willow and Glass Decorative Lantern” will be 4420.10.0000, 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% 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 the World Wide Web at https://hts.usitc.gov/current. 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 Charlene Miller at charlene.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division