The tariff classification of a decorative lantern from China

N332917 June 1, 2023 CLA-2-46:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4602.90.0000: 9903.88.03 Lottie Luo Zhongxin Lighting (HK) Co., Ltd Workshop 10 & Commn Area Lofter Grand 3/F Lanton IND Bldg.No. 99 Wai Yip Street KLHong Kong 999077CHINA RE: The tariff classification of a decorative lantern from China Dear Ms. Luo: In your letter dated May 3, 2023, you requested a tariff classification ruling. A sample and detailed description were provided for our review. Item number KF61775-SO is a decorative lantern. The lantern measures approximately 7.28 inches in diameter by 10.4 inches in height. A handle is affixed to the top. The six-sided lantern is constructed of a metal frame with plastic monofilaments wrapped horizontally between the vertical frame elements. The monofilaments measure greater than 1 mm in diameter. A solar powered LED bulb is housed inside the lantern. When powered on, glowing light is emitted out between the monofilaments to produce a decorative effect but minimal usable light. Even when the lights are not powered on, the lantern can still be used as a decoration. 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, Harmonized Tariff Schedule of the United States (HTSUS). 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 plastic monofilaments. The monofilaments provide the main visual elements of the lantern and allow light to shine through to decorative effect. The monofilaments meet the definition of plaiting materials, as set forth in Note 1 to Chapter 46, 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. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Charlene S. Miller at charlene.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division