CLA-2-39:OT:RR:NC:N4:433
Alice Liu
Atico International USA, Inc.
501 South Andrew Avenue
Ft. Lauderdale, FL 33301
RE: The tariff classification of two styles of decorated picks from China.
Dear Ms. Liu:
In your letter dated April 24, 2013, you requested a tariff classification ruling. At issue are two styles of decorated accent picks that can be used to complement items such as dry vase arrangements, centerpieces, wreaths and gift-wrapping. Photos were provided.
Item A078BA00525 is referred to as the “sequins-tinsel hearts picks.” It is twenty inches long, made of iron, covered in Polyvinyl Chloride (PVC) tinsel, and finished with PVC sequins which form three hearts. This style comes in red, pink, and purple colors.
Item A078BA00527 is referred to as the “sequins-tinsel flowers picks.” It is twenty inches long, made of iron, covered in PVC tinsel, and finished with PVC sequins which form three flower petals. This style comes in pink and red colors.
The sequins-tinsel hearts picks and the sequins-tinsel flowers picks are composed of different components (PVC and metal) 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 consisted only of the material or component that imparts the essential character to the composite good.
In this case the PVC sequins imparts the essential character to the picks, in that, the sequins form the visible part of the hearts and flower petals providing the decorative embellishment of both styles of picks.
The applicable subheading for the decorated, sequins-tinsel hearts picks and the sequins-tinsel flowers picks, will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics….: Other: Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Other.” The rate of duty will be 6.5% 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 http://www.usitc.gov/tata/hts/.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division