CLA-2-83:OT:RR:NC:N4:433
Lorianne Aldinger
Senior Manager, Import
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of decorative wall plaques from China.
Dear Ms. Aldinger:
In your letter dated October 13, 2014, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. An incomplete material breakdown was provided indicating that the wall art plaques are comprised of 60% glass and 40% metal. No costs for the glass and metal were provided.
Item number 9034535, Rite Aid®, Home™ & Garden, is identified as the “Glass Wall Art.” The item consists of an assortment of six styles of decorative and colorful metal and glass wall art plaques. The assortment includes a gecko, fish, sun face, butterfly, dragonfly, and frog. Each item measures approximately 13 inches long by 17.75 inches high. The gecko features: a head, tail, tongue, legs and feet made of metal; a metal wire-framed body; an inserted glass body; and glass marble eyes wrapped in scrolled metal wire.
The fish features: four large metal fins, a metal face, a metal tail; a metal wire-framed body; and an inserted glass body.
The sun face features: a circular metal wire-framed body; an inserted circular glass body with the face of the sun; rays made of metal surrounding the face of the sun; and between each ray is a scrolled metal wire with a faceted imitation gemstone made of glass.
The butterfly features: a body, head, and eyes made of metal; antenna made of scrolled metal wire; a metal wire frame that forms the four wings; and sixteen glass marbles wrapped in scrolled metal wire that accent the wings.
The dragonfly features: a long metal body; glass marble eyes wrapped in scrolled metal wire; and metal wire frames that form the wings with inserts of metal flowers and faceted imitation gemstones made of glass.
The frog features a head and legs made of metal; an inserted metal wire-framed glass body adorned with flowers; and glass marble eyes wrapped in scrolled metal wire.
The wall plaques are composed of different components (i.e., metal and glass), 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.
We recognize that the glass comprises the majority of each wall plaque. However, even with the removal of the inserted glass bodies, glass eyes and glass faceted imitation gemstones, there still remains recognizable plaques in the form of a gecko, fish, sun face, butterfly, dragonfly, and frog made of metal. The structure and shape of each plaque is provided by the metal. As such, it is the opinion of this office that the metal imparts the essential character to each of the plaques.
The applicable subheading for the Rite Aid®, Home™ & Garden, “Glass Wall Art,” will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: statuettes and other ornaments, and parts thereof: 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 Neil H. Levy at E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division