CLA-2-44:OT:RR:NC:4:434
Kimberly Flores
Eurocentra
801 Circle Ave.
Forest Park, IL 60130
RE: The tariff classification of decorative pumpkin figures from China
Dear Ms. Flores:
In your letter, dated August 25, 2022, you requested a tariff classification ruling. Photos and detailed descriptions were submitted for our review in lieu of samples.
The items under consideration are three decorative pumpkin figures, in multiple sizes, that will be sold individually or packaged together in various configurations for retail sale. The pumpkins are constructed of a polyfoam core that is overlaid with various materials. One is covered with slices of wood chips (jujube tree); one is covered with strands of twisted corn husk; and the remaining one is covered with braided cattail. The stems are constructed of twigs, corn husk or cattail respectively. The pumpkins will be imported in three sizes: Large pumpkins, measuring approximately 9.2 inches high by 8.5 inches in diameter; Medium pumpkins, measuring approximately 7.10 inches high by 6.5 inches in diameter, and Small pumpkins, measuring approximately 4.98 inches high by 4.5 inches in diameter.
You state that you plan to import the pumpkins in the following retail pack combinations:
Item 1: 2 Large corn husk pumpkins
Item 2: 1 Large wood chip pumpkin
Item 3: 2 Medium pumpkins – 1 corn husk and 1 wood chip
Item 4: 2 Medium pumpkins – 1 corn husk and 1 cattail
Item 5: 3 Small pumpkins – 1 corn husk and 2 wood chip
Item 6: 3 Small pumpkins – 1 corn husk and 2 cattail
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 GRIs 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 and wood slices, cornhusks, or cattail) from which the samples are constructed are prima facie classifiable in different headings, the figures are composite goods 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 figures, 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. In this case, the wood chips, corn husks, and cattail. The twisted corn husk strips and braided cattail 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 corn husk pumpkins and cattail pumpkins, imported separately or in packs with each other (Items 1, 4 and 6), 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: Other. The rate of duty will be 2.3 percent ad valorem.
The applicable subheading for the wood chip pumpkins, imported separately (Item 2), will be 4420.19.0000, HTSUS, which provides for Statuettes and other ornaments, of wood: Other. The rate of duty will be 3.2 percent ad valorem.
The remaining Items 3 and 5 constitute “sets” for customs purposes. EN X to GRI 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or GRI 3(b), they are classified in the heading that occurs last in numerical order among those which equally merit consideration.
Item 5 consists of a set of two wood chip pumpkins and one corn husk pumpkin of equal size packaged together for retail sale. You further state that the pumpkins are of equal value regardless of outer material. Therefore, we conclude that the wood chip pumpkins impart the essential character of the set by quantity (two of them vs. just one corn husk pumpkin).
The applicable subheading for Item 5 will be 4420.19.0000, HTSUS, which provides for Statuettes and other ornaments, of wood: Other. The rate of duty will be 3.2 percent ad valorem.
Item 3 consists of a set with one medium corn husk pumpkin packaged with one medium wood chip pumpkin. In this scenario neither pumpkin predominates by value, bulk, quantity, use etc. Therefore, this set is classified in the heading that occurs last in numerical order among those which equally merit consideration, per GRI 3(c).
The applicable subheading for Item 3 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: 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4602.19.8000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4602.19.8000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The importation of this product 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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division