CLA-2-83:OT:RR:NC:N1:121
Ms. Regina Woody
Hobby Lobby Stores Inc.
7707 SW 44th Street
Oklahoma City, OK 73179
RE: The tariff classification of a wall-mounted jewelry holder from China
Dear Ms. Woody:
In your letter dated February 11, 2013, you requested a tariff classification ruling. The submitted samples will be returned per your request.
The merchandise under consideration is two jewelry holders made of various materials. They are designed to hang jewelry for storage and display in the home.
Item 765644, described as a “Wood Jewelry Holder with Hooks,” is a wall-mounted jewelry rack measuring 15 square inches. It consists of a distressed-finished wood frame surrounding a square plaque made of medium density fiberboard (mdf) and plywood covered in manmade fiber fabric. Three acrylic knobs, six steel hooks and three steel “brackets” that resemble drawer pulls are permanently mounted to the front of the plaque. Two metal loops are affixed to the back of the frame for mounting. The rack is designed for jewelry to be hung from the various knobs, hooks and “brackets.”
In your letter, you suggest that item 765644 is classifiable under 4414.00.0000, HTSUS, in accordance with ruling NY N088925. We disagree with this suggested classification as the instant item is distinguishable from the jewelry display in that ruling. That item was an empty wood frame with small hooks that represented a negligible portion of the weight and value of the item, to the extent that the item was regarded as decorative. Item 765644, however, has significant metal and plastic elements whose function overrides the decorative aspect of the frame. The wood frame does not impart the essential character of the jewelry holder, and, therefore, the item cannot be classified in heading 4414.
Item 765644 is made up of different components (wood, fabric, plastic and base metal), consequently, it is considered a composite good. 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 consisted only of the material or component that imparts the essential character to the composite good. In this case, due to the functionality and predominance of the steel hooks and “brackets” we find that the base metal components impart the essential character.
The applicable subheading for the wall-mounted jewelry rack, item 765644, will be 8302.50.0000, HTSUS, which provides for base metal mountings, fittings and similar articles…hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be free.
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 http://www.usitc.gov/tata/hts/.
We need additional information in order to issue a classification ruling on the Jewelry Holder with Knobs and Hooks (Item 769844). Please submit the information described below:
Please state/identify the type of base metal (iron, steel, stainless steel, copper, aluminum, zinc, etc.) that comprises each metal component incorporated in the article under consideration including the base metal flower, two scrolls, four brackets, two hooks and screws.
If the subject article is composed of more than one metal, please provide a breakdown in percentages by weight for each different type of metal that comprises the article in question.
When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, Attn: Binding Rulings Section.
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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division