CLA-2-44:OT:RR:NC:2:230
Ms. Lynn Schab
Liss Global Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of wooden wall decorations from China
Dear Ms. Schab:
In your letter dated May 16, 2013, you requested a tariff classification ruling.
The ruling was requested on three styles of wooden wall decorations identified as, “Brown-Faith”, “Red-Believe” and “Green-Hope” (Item# 9026273). Three representative samples were submitted for our review. The samples will be returned to you, as requested.
The “Brown-Faith” is a painted medium density fiberboard (MDF) cross measuring approximately 14” (h) x 10” (l). Centered and wired on the front of the MDF cross are a metal ribbon, metal holly leaves, metal berries and metal poinsettia leaves. Attached under the metal decorations is a painted wooden sign with the word “Faith”. A triangular ring has been affixed to the back of the cross for hanging the decoration on a wall.
The “Red-Believe” is a painted MDF cross measuring approximately 14” (h) x 10” (l). Centered and wired on the front of the MDF cross are a metal ribbon, metal holly leaves, and metal bells. Attached under the metal decorations is a painted wooden sign with the word “Believe”. A triangular ring has been affixed to the back of the cross for hanging the decoration on a wall.
The “Green-Hope” is a painted MDF cross measuring approximately 14” (h) x 10” (l). Centered and wired on the front of the MDF cross are a metal ribbon, metal evergreen leaves and metal bells. Attached under the metal decorations is a painted wooden sign with the word “Hope”. A triangular ring has been affixed to the back of the cross for hanging the decoration on a wall.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance. For the instant item, neither GRI 1 nor GRI 2 governs classification.
The subject crosses are composed of different materials that are prima facie classifiable in different headings, i.e., MDF base and the metal foliage. As such, they are composite goods whose classification is governed by GRI 3(b).
General Rule of Interpretation 3 (b) of the HTSUS states as follows:
(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.
The metal foliage, i.e., metal ribbon and metal leaves, contributes to the decorative appearance and consumer appeal of the three items. The MDF provides the figures’ structures and gives the items their general shapes. The decorative metal foliage, while significant in appearance, is not critical to the crosses’ overall appearance. The MDF provides the greatest surface area and is the predominant material contributing to the figures’ consumer appeal.
In your submission, you suggest subheading 9505.90.6000, HTSUS, as a potential classification. However, the subheading suggested is for non-Christmas festive articles. As noted in HQ Ruling H082597, a cross is not so intrinsically linked to a festive occasion that its use during other times would be aberrant. Moreover, a cross is not used or displayed principally during a festive occasion.
The applicable subheading for the wooden wall decorations will be 4420.10.0000, HTSUS, which provides Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other. The rate of duty will be 3.2 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Laurel Duvall at (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division