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NY E86238




September 20, 1999

CLA-2-94:RR:NC:2:227 E86238

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000; 7323.91.5000

Mr. Edward L. Rice
Jack-Post Corporation
P.O. Box 1169
Kosciusko, MS 39090

RE: The tariff classification of nonelectrical lanterns and Christmas tree stands from China.

Dear Mr. Rice:

In your letter dated August, 18, 1999, you requested a tariff classification ruling.

The subject merchandise consists of the following articles:
a) three metal birdhouse-shaped nonelectrical lanterns, model numbers 2500, 2600 and 4500, which measure approximately 8 inches in height and possess a twist-out base for the insertion of a lighted candle. It is noted that model numbers 2500 and 2600, known as the Gold Snowflake Lantern and the Silver Snowflake Lantern, respectively, feature a motif of a snowflake cutout around their body, while model number 4500, known as the Halloween Lantern, has a motif of a Jack O’ Lantern cutout with the wording “Boo!” on its body. . b) two cast iron Christmas tree stands, model numbers 9000 and 9500, with each possessing a 4-legged design, 14-inch leg span and seamless water bowl capacity of 1.8 quarts. It is stated that these stands are capable of supporting Christmas trees up to 9 feet in height with a 6-inch diameter.

You claim that the lanterns with the snowflake motif, model numbers 2500 and 2600, and the Christmas tree stands, model numbers 9000 and 9500, should be properly classified under subheading 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles for Christmas festivities, while the Halloween lantern, model number 4500, should be classified under subheading 9505.90.6000, HTS, which provides for other festive, carnival or other entertainment articles.

However, since the subject lamps, operating as nonelectrical lanterns, serve the functional purpose of providing light, they must depict recognized festive motifs in three–dimensional representations to be considered for classification under heading 9505, HTS. Moreover, the Explanatory Notes of the Harmonized Commodity Description and Coding System, which is utilized to determine the proper interpretation of the tariff, excludes Christmas tree stands from classification under heading 9505, HTS.

The applicable subheading for the metal nonelectrical lanterns, model numbers 2500, 2600 and 4500, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other nonelectrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the cast iron Christmas tree stands, model numbers 9000 and 9500, will be 7323.91.5000, HTS, which provides for table, kitchen or other household articles and parts thereof other. The rate of duty will be 5.3 percent 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 George Kalkines at 212-637-7073.

Sincerely,

Robert B. Swierupski
Director,

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