CLA-2-83:OT:RR:NC:N1:121
Ms. Lynn Schab
LISS Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of decorative garden stakes from China
Dear Ms. Schab:
In your letter dated September 13, 2013, you requested a tariff classification ruling. A sample of each style was submitted and will be returned per your request.
The merchandise under consideration is described as a garden stake, Liss item number 9022089. It comes in two styles: a Butterfly, UPC# 8-75342-00983-3, and a Dragonfly, UPC# 8-75342-00982-6. Each garden stake measures approximately 42 inches tall by 17 inches wide. The base metal components include a decorative, arched framework with two stakes, four colorfully painted flowers, several green leaves, scrolled stems, and either a butterfly or dragonfly (depending on the style). Four sections of colorful glass are inset within the wings of each insect.
The subject garden stakes are composed of different components (base metal and glass) and are considered composite goods. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case, we find that the metal components impart the essential character because of their predominant bulk, weight, value and visual impact.
The applicable subheading for the garden stakes will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other. The rate of duty will be free.
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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division