United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY G82078 - NY G82126 > NY G82089

Previous Ruling Next Ruling
NY G82089

October 10, 2000

CLA-2-95:RR:NC:SP:225 G82089


TARIFF NO.: 9505.90.6000

Susan Kohn Ross
S.K. Ross & Assoc., P.C.
5777 West Century Blvd., Suite 520
Los Angeles, CA 90045-5659

RE: The tariff classification of Oriental Style Lanterns from China

Dear Ms. Ross:

In your letter dated September 1, 2000, received in this office September 13, 2000, you requested a tariff classification ruling on behalf of your client, Arizona Light Creations, Inc.

The item, Light Scamps® Oriental Style, Party, Garden and Patio Lantern, comes in several colored covers, each with its own item number. Style number 21550 has the white cover, 21551 has the red cover, 21552 has the green cover and 21554 has the salmon cover. Each lantern will contain one string of 18 matching bulbs, which attach to the plastic frame that gives the lantern its shape. Your sample is returned as requested.

The first argument presented was that this style of Light Scamps® should be classified as a festive article because “the lanterns are unique light decorations which incorporate traditional holiday colors and are especially designed, marketed and sold for use in conjunction with specific holidays.”

The Court uses the five (5) factors delineated in United States v. Carborundum Co. to determine the most specific heading under GRI 3 (a) in regard to festive articles. They are:

1. The general physical characteristics of the merchandise,

A. The article is decorated in a motif specific to a recognized holiday.

2. The use, if any, in the same manner as merchandise which defines the class,

A. All of the items are principally, if not exclusively, used only during the holiday season for the specific purpose of decorating or ornamenting the home or Christmas tree.

3. The expectations of the purchasers of the merchandise,

A. The purpose for the purchase is to decorate the home.

4. The channel of trade in which the merchandise moves,

A. The article is marketed during, or immediately prior to, a recognized holiday.

5. The environment of the sale of the merchandise (i.e. accompanying accessories and the manner in which the merchandise is advertised and displayed).

A. Such merchandise is advertised with other articles that are clearly unique to a specific holiday.

The instant product’s motif is not a symbol specifically associated with any holiday and most certainly not Christmas when the company plans to market them. That fact that a company markets a product around a certain holiday does not make the product festive. The product itself, or its motif, must be associated with the holiday. It must be used to decorate the home or entertain in the home on that one specific holiday.

Your second argument is based upon the fact that the Explanatory Notes for 9505.90 identify Chinese lanterns as products that are classified within the subheading. The traditional Chinese lantern is a thin red paper lampshade, which has a collapsible frame. When hung, gravity pulls the frame open and the shade takes on a spherical shape. Customs has not limited its classification to the traditional version of the product. As cited in this ruling request, NYRL A87174 classified small rigid plastic globe versions of Chinese lanterns in 9505.90. The Light Scamps® Oriental Style, Party, Garden and Patio Lantern appears to be a modern version of the traditional Chinese Lantern.

The applicable subheading for the Light Scamps® Oriental Style, Party, Garden and Patio Lantern will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, .:Other: Other. The rate of duty will be free.

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 Alice Wong at 212-637-7028.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: