CLA-2-44:OT:RR:NC:4:434
Ms. Cheryl Barnes
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a decorative watering can with artificial foliage from China
Dear Ms. Barnes:
In your letter, dated August 23, 2017, you requested a classification ruling. A sample and product description were submitted for review.
Item 19886201, “Artificial Floral in Watering Can,” is a purely decorative article consisting of a faux watering can with plastic foliage emerging from the top. The watering can is made of medium density fiberboard (MDF) with a metal spout and a handle of twisted vine arching over the top. The foliage is anchored to a piece of foam inside. It measures approximately 5 inches across, 2 ½ inches front-to-back and 13 inches high.
Because the materials from which the item is constructed are prima facie classifiable in different headings, the Artificial Floral in Watering Can 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.
The watering can imparts the essential character of the Artificial Floral in Watering Can. It predominates by value, weight and bulk and provides a substantial decorative appeal in its own right. It is primarily constructed of MDF.
The applicable subheading for item 19886201 will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Statuettes and other ornaments, of wood.” The rate of duty will be 3.2% 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 the World Wide Web at https://hts.usitc.gov/current.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division