CLA-2-44:OT:RR:NC:2:230
Ms. Jeanette Arciero
Barthco International
CVS Pharmacy
One CVS Drive
Mailcode 1049
Woonsocket, RI 02895
RE: The tariff classification of a decorative pumpkin figure from China
Dear Ms. Arciero:
In your letter dated December 19, 2013, you requested a tariff classification ruling. The ruling was requested on a decorative pumpkin figure, item #137277. A sample was submitted for our examination and will be returned to you, as requested.
The decorative pumpkin measures approximately 7” in diameter and 6.5” tall. The pumpkin is constructed of a polyfoam core that is overlaid with multiple materials, including wood branch slices, coiled corn husk strips, and textile cord. The stem is constructed of metal wire overlaid with paper, and the leaves are dried leaves applied to a paper backing.
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 is applicable.
Because the materials (i.e., polyfoam, wood slices, corn husks, etc.) from which the sample is constructed are prima facie classifiable in different headings, the figure is a composite good within the meaning of General Rule of Interpretation (GRI) 3(b). GRI 3(b) states, in pertinent part:
(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.
In accordance with the Explanatory Notes (ENs) for GRI 3(b), the essential character of an item 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 goods.
While the polyfoam provides the structure of the pumpkin figure, Customs Headquarters instructs in rulings HQ W968064 and W968066 that, for such foam figures, it is not the structural material, but the covering decorative material that imparts the article’s essential character. The pumpkin is covered equally with wood slices and coiled, dyed corn husk strips. Because the two are approximately equal in surface area and visual impact, the pumpkin is classified by the coiled corn husk strips, in accordance with GRI 3(c), as they occur last in the HTSUS.
The coiled corn husk strips constitute “plaiting materials” as set forth in Chapter Note 1 of Chapter 46, HTSUS, which states as follows:
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 applicable subheading for the pumpkin figure 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: Other: 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/.
Importation of these products may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location:
U.S. Department of Agriculture
A.P.H.I.S., PPQ
4700 River Road, Unit 136
Riverdale, MD 20737
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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division