CLA-2-48:OT:RR:NC:2:230
Ms. Martha De Castro
Bed Bath & Beyond
700 Liberty Avenue
Union, NJ 07083
RE: The tariff classification of napkin rings from China
Dear Ms. De Castro:
In your letter dated June 10, 2014, you requested a tariff classification ruling on behalf of Liberty Procurement Co. Inc.
The ruling was requested on a set of 4 napkin rings, identified as “Santa Icon Napkin Rings”. A representative sample set was submitted for our review. The samples will be returned to you, as requested.
The submitted samples are a set of 4 napkin rings. The rings are constructed of a cardboard base that is wrapped with a red polyester felt-like material. Additional decorative components added to the rings are a white fabric trim, two black buttons and a black PVC strip with a gold buckle. The decorative appearance of the ring resembles a Santa Claus torso.
The napkin ring is a composite good made up of materials classifiable under different headings. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the napkin ring is imparted by the cardboard, which is the main structural material and allows the item to function in its intended capacity as a napkin ring.
The applicable subheading for the napkin rings will be 4823.90.8600, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other. 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/.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division