CLA-2-46:OT:RR:NC:2:230
Ms. Lynn Schab
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of decorative animal figures from China
Dear Ms. Schab:
In your letter dated April 25, 2013, you requested a tariff classification ruling.
The ruling was requested on three styles of decorative statuettes identified as, “Squirrel”, “Owl”, and “Fox” (Item# 9026260). Three representative samples were submitted for our review. The samples will be returned to you, as requested.
The “Squirrel” is a decorative statuette measuring approximately 8” (l) x 7” (h). The sample is free standing and consists of a Styrofoam center. The Styrofoam center is covered by narrow strips of cut straw glued onto the Styrofoam center to simulate fur. The straw is frosted with a white paint. A small (3” in diameter) decorative wreath is placed around the neck of the squirrel. The wreath is composed of plastic berries, twigs, and green plastic pine needles. The wreath is held together with an iron wire. The product is intended to be used for decoration.
The “Owl” is a decorative statuette measuring approximately 9” (l) x 6” (h). The sample is free standing and consists of a Styrofoam center. The Styrofoam center is covered by narrow strips of cut straw glued onto the Styrofoam center to simulate feathers. The straw is frosted with a white paint. The owl’s wings are composed of twigs that are bunched together en masse. The twigs protrude horizontally from the Styrofoam base. A small (5” in diameter) decorative wreath is placed around the neck of the owl. The wreath is composed of plastic berries, twigs, and green plastic pine needles. The wreath is held together with an iron wire. The product is intended to be used for decoration.
The “Fox” is a decorative statuette measuring approximately 9” (l) x 6” (h). The sample is free standing and consists of a Styrofoam center. The Styrofoam center is covered by narrow strips of cut straw glued onto the Styrofoam center to simulate fur. The straw is frosted with a white paint. A small (3” in diameter) decorative wreath is placed around the neck of the fox. The wreath is composed of plastic berries, twigs, pinecones and green plastic pine needles. The wreath is held together with an iron wire. The product is intended to be used for decoration.
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 cut straw that covers the Squirrel, Owl, and Fox’s bodies, constitutes plaiting materials, as described in Chapter Note 1 to Chapter 46, HTSUS, which states:
In this chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54.
The subject Squirrel, Owl, and Fox figures are composed of different materials that are prima facie classifiable in different headings, i.e., the plaiting materials, Styrofoam, plastic foliage, and wire. 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 plaiting materials, i.e., straw, contribute to the decorative appearance and consumer appeal of the three figures. The Styrofoam provides the animal figures’ structure. The decorative wreath, while significant in appearance is not critical to the appearance of any of the figures. In accordance with Headquarters Ruling W968064, dated October 5, 2006, the plaiting materials, which cover the body and compose each figures’ shape, impart the essential character. The cut straw strips, which provide the greatest surface area and the texture of the squirrel, owl, and fox, are the predominant material contributing to the figure consumer appeal.
In your submission, you suggest subheading 9505.90.6000, HTSUS, as a potential classification. However, this provision is limited to non-Christmas festive articles. The merchandise in question (Squirrel, Owl, and Fox) is not limited to use on non-Christmas festive occasions. Additionally, physical appearance of articles not so intrinsically linked to a festive occasion, i.e., Christmas, that their use at other times during winter would be aberrant.
The applicable subheading for the decorative animal figures will be 4602.19.8000, HTSUS, which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other (than of bamboo or rattan: Other (than of baskets, bags, luggage, handbags or flatgoods): Other (than of willow or wood): Other: Other. The rate of duty will be 2.3 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 merchandise may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact that agency regarding possible applicable regulations at the following location:
U.S. Department of Agriculture APHIS Plant Protection and Quarantine Permit Unit
4700 River Road, Unit 136 Riverdale,
MD 20737-1236
Telephone number: 877-770-5990
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