CLA-2-44:OT:RR:NC:N4:234
Teresa Petz
International Assistant Manager
Hobby Lobby International
7707 SW 44th Street
Oklahoma City, OK 73179
RE: The tariff classification of wooden home décor items from China.
Dear Ms. Petz:
In your letter dated April 5, 2016, you requested a tariff classification ruling. Photos were provided.
Item number 115402 is described as the “Jewelry Box with Mirror.” The item is a small unlined box with a single compartment, has a mirror contained within the interior side of the lid, and has a single drawer beneath the compartment. The box stands on four wooden small feet. The box measures 5.75 inches wide by 4 inches deep and 3 inches tall. This item is composed of 60% pine, 25% poplar plywood and 15% glass.
Item number 339895 is described as the “Rose Pattern Wood Box.” The item is a small chest-like box. The box is inlaid with artificial (PVC) leather and printed to resemble stationary, has a lid with a handle, and opens and closes by means of a buckle latch hook. This item is composed of 90% plywood, 5% PVC and 5% iron.
Item number 648857 is described as the “ABC Box Set.” The item is described as a set of three square wooden boxes with the letters (“A,” “B” and “C”) carved on the front of each box. The smaller box measures 8 inches wide by 8 inches deep by 8 inches tall. The medium size box measures 9 inches wide by 9 inches deep by 9 inches tall. The larger box measures 10 inches wide by 10 inches deep by 10 inches tall. This item is composed of 30% pine, 65% plywood and 5% metal.
Item number 745844 is described as “Jewelry Box with Metal Feet.” The item is a small unlined box with varying-shaped compartments inside. The box has a mirror contained within the interior side of the lid, opens and closes by means of a hinge and latch clasp, and stand on four metal feet. The box measures 9.84 inches wide by 5.9 inches deep and 4.13 inches tall. This item is composed of 45% pine, 10% plywood, 25% metal and 20% glass.
Item number 1119882 is described as the “Gold Reptile Box with Lining.” The item is a box with gold-colored, artificial (PVC) leather, which is designed to resemble reptile skin. The box is lined with non-woven manmade material, has a handle on its lid and a buckle latch for a clasp. The box measures 5.51 inches wide by 5.51 inches deep by 5.51 inches tall. This item is composed of 70% MDF, 20% PVC and 6% iron.
The boxes are composed of different components and are considered composite goods for tariff purposes. The Explanatory Notes (ENs) 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.
For item numbers 115402, 648857 and 745844, we are of the opinion that the wood imparts the essential character to the goods, in that the percentage of wood for each item far exceeds that of the other individual components, and moreover, it is the wood being highly visible which attracts the purchaser to buy such goods. For item 339895, we are of the opinion that the wood imparts the essential character to the goods, in that the percentage of wood far exceeds that of the other individual components, and moreover, it is the wood that provides the structure and shape of the small chest-like box and contributes to accenting the box, while the printed artificial leather further ornaments the box.
The applicable subheading for item numbers 115402, 339895, 648857 and 745844 will be 4420.90.4500, Harmonized Tariff Schedule of the United States (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: Jewelry boxes, silverware chests, cigar and cigarette cases and similar boxes, cases and chests, all the foregoing of wood: Other: Not lined with textile fabrics.” The rate of duty will be 4.3% ad valorem.
At this time, this office is unable to provide a ruling on item number 1119882, the “Gold Reptile Box with Lining” as we need a full material breakdown to include composition, weight and cost of each material. Include a summarization table of those materials too. Also include panoramic photos of all sides of the box, including the bottom of the box. Upon receipt of the additional information, this office will issue a binding ruling.
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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division