CLA-2-83:OT:RR:NC:N1:121
Ms. Denise Young-Sang
Office Depot, Inc.
6600 North Military Trail
Boca Raton, FL 33496
RE: The tariff classification of two decorative hanging photo displays from China
Dear Ms. Young-Sang:
In your letter dated October 5, 2017, you requested a tariff classification ruling for two separate hanging photo displays. The submitted samples were examined and will be returned per your request.
Item number 2017091101, described as a hanging photo display, consists of a steel cable which measures approximately 50 mm in length. Attached to the cable are multiple metal alligator clips to be used for attaching the items for display. The display adheres to the wall by means of a suction cup on each end of the cable. Each suction cup is decorated with a flower made of polyvinyl chloride.
Item number 2017091102 is also described as a hanging photo display. It consists of a steel cable, which measures approximately 149 mm. Ten removable plastic clips attach to the cable, which can be used to hold pictures for display. This item can be attached to the wall using the loops on each end that slip over nails/screws or pushpins (not included). The ten multicolored clips resemble small clothespins and are composed of plastic with a metal spring.
Both hanging photo displays are composed of different components (base metal and plastic) 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 consists only of the material or component that imparts the essential character to the composite good.
In the case of item number 2017091101, we find that the steel alligator clips, which are used to grip and display a photograph, card or picture provide the essential character. The applicable subheading for item number 2017091101 will be 8306.29.0000, HTSUS, which provides for “Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: statuettes and other ornaments, and parts thereof: Other.” The general rate of duty will be free.
In the case of item number 2017091102, we find that the plastic clips, which are used to grip an item for display impart the essential character. As the plastic clothespin-like clips are not provided for more specifically elsewhere, the applicable subheading for item number 2017091102 will be 3926.90.9996, HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” The general rate of duty is 5.3 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 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 this ruling, contact National Import Specialist Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division