CLA-2-44:OT:RR:NC:2:230
Cynthia Ulrich
Fossil Retrodome
10615 Sanden Dr.
Dallas, TX 75238
RE: The tariff classification of a jewelry display from China
Dear Ms. Ulrich:
In your letter dated August 27, 2013, you requested a tariff classification ruling. The ruling was requested on your product “MDF and Canvas Watch/Jewelry TOC Display”. A sample of the item was provided for our review and will be retained for reference.
The jewelry display is constructed of multiple materials. The base is a medium density fiberboard (MDF) box, measuring approximately 6” (L) x 7” (W) x 1 ¼” (H), that is covered on its exposed sides with wood veneer. Fitted into the box is a three-tiered acrylic display that is covered in canvas textile. The lower two “steps” are fitted with plastic trays, while the top “step” is the base of a watch display. The watch display has an oval profile and measures approximately 5 ½” (L) x 2 ½” (W) x 1 ¼” (H). It is constructed of MDF overlaid with synthetic foam and canvas textile. The display is mounted on a vertical metal rod that holds the display elevated 1” above the top “step”.
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 GRI 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., MDF/wood, acrylic, textile, and metal) from which the sample is constructed are prima facie classifiable in different headings, the jewelry display is a composite good 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. The textile component is generally decorative, and the metal is not a predominant material in bulk or function. While the acrylic is structural, it is the MDF/wood that provides the structure of the display base as well as the watch holder, which is arguably the most prominent feature of the display. The wood veneer is also significant to the item’s consumer appeal. Therefore, it is the MDF/wood that imparts the essential character of the display.
You suggest classification under subheading 6307.90.9889, HTSUS; however, the display is more specifically described by the language of heading 4420, HTSUS.
The applicable subheading for the jewelry display will be 4420.90.8000, HTSUS, which provides for Wood marquetry and inlaid wood: Caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood: Wooden articles of furniture not falling within chapter 94: Other: Other. The rate of duty will be 3.2 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 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division