CLA-2-42:OT:RR:NC:N3:348
Mr. Mark Angus
Tandy Leather Factory, Inc.
1900 East Loop 820
Fort Worth, TX 76140
RE: The tariff classification of a Dream Catcher Kit from China.
Dear Mr. Angus:
In your letter dated December 11, 2012, you requested a tariff classification ruling. The submitted sample is being retained by our office.
The submitted sample, Dream Catcher Kit, is comprised of all the components needed to create a dream catcher. The contents include: a 5” metal ring, 3 yards of bovine leather, 3 ½” bovine leather concho, 2 yards of artificial sinew for webbing, 6 feathers, 6 plastic pony beads, 3 bone beads and 2 metal feathers. All of the components are packaged together in a plastic bag and will be put up as a set for retail sale in its imported condition.
You suggested that the classification for the Dream Catcher Kit should be 7229.90.5051, Harmonized Tariff Schedule of the United States (HTSUS) which provides for wire of other alloy steel, other, round wire, other, with a diameter of 1.5 mm or more. We disagree with your proposed classification.
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note (X) to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.
Therefore in accordance with GRI 3(b), we find that the components of the Dream Catcher Kit constitute goods put up in sets for retail sale. The kit consists of at least two different articles (leather, beads, metal ring) classifiable in different headings which have been put up together to meet a particular need and put up in a manner suitable for sale directly to users without repacking. Classification is determined by the component that determines the essential character of the set. The bovine leather provides the visual appeal and is also the item with the highest value. As such, we find that the bovine leather is the component which gives the set its essential character.
The applicable subheading for the Dream Catcher Kit will be 4205.00.8000, HTSUS, which provides for other articles of leather or of composition leather, other, other, 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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division