CLA-2-44:OT:RR:NC:N4:434
Mr. Paul Pena
Paul Hartwood
91 rue du Faubourg saint Honore
Paris, France 75008
FRANCE
RE: The tariff classification of a wooden decorative piece from France
Dear Mr. Pena:
In your letter dated November 3, 2019, you requested a tariff classification ruling. In lieu of samples, product descriptions and photos were provided for our review.
The item under consideration is a decorative piece constructed primarily of wood in the shape of a lion, measuring approximately 28 inches in length by 18 inches in width by 30 inches in height. You state that it weighs more than 80 kg (176 lbs.). A cutout area in the front is fitted to hold a six-liter bottle of champagne. According to your submission, the bottle is secured via glue and is not intended to be removed - or the champagne consumed, although, technically, it could be. Rather, the piece is intended to be viewed as a whole, with the work representing man’s neglect of endangered animals, and the champagne, as a “living” drink, representing the “vitality of the animal in eternal animosity.” Also incorporated into the design is a metal sword and a coat of arms.
You request classification of the “wooden lion piece” in subheading 9703.00.00, Harmonized Tariff Schedule of the United States, (HTSUS). We disagree. Chapter 97 subheading 9703.00.0000, HTSUS, provides for “Original sculptures and statuary, in any material.” Chapter 97 Note 3 states, “Heading 9703 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.” The wooden lion piece is a work of conventional craftsmanship of a commercial character and is classified elsewhere.
Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be 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. The lion piece is a composite article comprised of both wood and metal, as well as the integrated bottle of champagne. We find that the essential character is imparted by the wooden elements. The wooden portion predominates considerably by weight and value and provides the most significant visual impact.
Therefore, the applicable subheading for the wooden lion piece will be 4420.10.0000, HTSUS, which provides for “Statuettes and other ornaments, of wood.” The rate of duty will be 3.2 percent ad valorem.
Specific to the champagne, this merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism /bioact.html.
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