Ms. Mary Butterline
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of household ornaments, of wood, fabric and other materials, from China.
Dear Ms. Butterline:
In your letter dated August 21, 2003 you requested a tariff classification ruling.
Two samples, each identified as an “SB-Collage Decoration” (#934651), were submitted for our examination and are being returned to you as requested.
The first sample consists of an arch-shaped framework, approximately 10 inches wide by 18 inches high, made up of twigs and decorated with various attachments. The twigs generally are rigid pieces of wood ranging up to about ½-inch in diameter, and are assembled together with nails and glue. The decorative attachments include a stuffed-fabric bee figure, a flat, beehive-shaped wood “welcome” sign with raised plastic lettering, and artificial flowers and foliage. The top of the framework is fitted with a wire loop to facilitate hanging the article for display.
The second sample is essentially the same, except that the decorative, stuffed-fabric attachment represents a ladybug instead of a bee, and the wooden “welcome” sign has a rectangular shape with zigzag cuts at each end.
You have suggested that the above-described products are classifiable in subheading 9701.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for collages and similar decorative plaques. However, we find that these decorations do not fall within the provisions of Chapter 97, HTS. They are not collages, that is, bits and pieces that form a decorative motif or design.
For tariff classification purposes, the articles will be regarded as “composite goods” whose essential character is imparted by the wood. The wood gives the items their structure and shape, and also accounts for the greatest portion of their value.
The applicable subheading for the #934651 decorations will be 4420.10.0000, HTS, which provides for statuettes and other ornaments, of wood. The rate of duty will be 3.2%.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Bureau of Customs and Border Protection.
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 Paul Garretto at 646-733-3035.
Robert B. Swierupski
National Commodity Specialist Division