The tariff classification of a decorative lantern from China

N327055 August 1, 2022 CLA-2-46:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4602.90.0000; 9903.88.03 Kimberly Flores Wuensche USA 801 Circle Ave. Forest Park, IL 60130 RE: The tariff classification of a decorative lantern from China Dear Ms. Flores: In your letter, dated July 13, 2022, you requested a tariff classification ruling. A sample and a detailed product description were submitted for our review. The “Resin Outdoor Lantern” is a decorative lantern made of multiple materials. A plywood base and rounded framework are wrapped around with equally-spaced flexible plastic monofilaments made to resemble rattan. Each monofilament measures just over 5 mm in diameter. Inside, resting on the base, is a small glass candle holder (candle not included), which measures 3 inches high and 3 inches in diameter. A jute rope is attached at the top for carrying or hanging. When a candle is added, the light will filter through the lantern and provide a decorative effect. Lanterns that are designed to be decorative rather than useful or practical as lamps or lighting fittings do not meet the definition of a "lamp" and do not provide meaningful light to the surrounding area. These lanterns utilize light primarily for decorative effect. Any lighting of the surrounding area is incidental to its use as a decorative article. Decorations are excluded from Chapter 94 by heading Note 1(l) to chapter 94. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite articles consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which 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 article. In this case, the essential character is imparted by the plastic monofilaments that make up the majority of the decorative appeal of the decorative lantern. The plastic monofilaments, which measure over 1 mm in diameter, meet the definition of plaiting materials, as set forth in Note 1 to Chapter 46, Harmonized Tariff Schedule of the United States (HTSUS), which states: In this chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54. The applicable subheading for the decorative lantern will be 4602.90.000, HTSUS, which provides for “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Other. The rate of duty will be 3.5 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 the World Wide Web at https://hts.usitc.gov/current. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4602.90.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4602.90.0000, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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