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March 11, 1999

CLA-2-73:RR:NC:115 D88921

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.90.8585

Mr. Dan Percival
East-West Associates
880 Apollo Street
El Segundo, CA 90245

RE: The tariff classification of Lanterns from China.

Dear Mr. Percival:

In your letter dated March 5, 1999 you requested a tariff classification ruling on behalf of your client Hua Du International Trading Inc.

The items are traditional Chinese lanterns that are made of silk material on the outside, steel wire and steel articles for the inner support. The lanterns are to appear at the 99' Chinese Traditional Art Show. The lanterns comprises 21 comprehensive and big groups of lanterns which have been fixed with mobile figurings to add to the realism of the theme.

The material and steel components breakout submitted shows that the value of the lanterns is evenly divided between the silk and the steel products. The instant merchandise comprises a complete article with various components. The headings at issue refer to part only of the materials or substances contained in the composite good, and according to General Rules of Interpretation 3(a) are to be regarded as equally specific, thereby making resort to General Rules of Interpretation 3(b) necessary. As each of the components contribute equally to the use of the article, classification is determined by reference to General Rules of Interpretation 3(c), which provides for the classification under the heading which is last among those which equally merit consideration. Accordingly, the lantern is classifiable as an Article of iron or steel..Other.

The applicable subheading for the lantern will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of iron or steel: Other: Other: Other. The rate of duty will be 2.9% ad valorem.

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 Melvyn Birnbaum at 212-637-7017.

Sincerely,

Robert B. Swierupski
Director,

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