CLA-2-46:OT:RR:NC:2:234
Mr. David Prata
GEODIS Freight Forwarding
1 CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a Wicker Bird’s Nest with Eggs from China
Dear Mr. Prata:
In your letter, dated September 13, 2016, you requested a classification ruling on behalf of your client, CVS Pharmacy. The ruling was returned to you for additional information, which was received by this office on October 13, 2016. The ruling was requested on item number 176222, 3ct Nest with Eggs Decoration. A sample was submitted for our review and will be returned, as requested.
The 3” round nests are constructed of interlaced vine-like twigs of narrow diameter, which have been reinforced with metal wire. The vines are mostly obscured by a plastic mossy grass-like coating when viewed from the top. Three plastic foam eggs are secured into the bottom of the nest. At time of imporation they will be packaged for retail, three nests together in a clear plastic box.
In your ruling request you suggest classification in 9505.90.6000, Harmonized Tariff Schedule of the United States, as a festive article used during Easter. A bird’s nest containing eggs is not closely associated with Easter, nor would year round display of this article be considered aberrant.
The classification of merchandise under the 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 GRIs will be applied, in the order of their appearance. For the instant item, neither GRI 1 nor GRI 2 are applicable. Because the materials from which the sample is constructed are prima facie classifiable in different headings, the bird’s nests with eggs are composite goods 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 essential character of item 176222 is imparted by the vine-like twigs which form the structure of the nest and predominate by weight and value, according to your submitted breakdowns: 50% natural vine, 30% plastic foam eggs, 10% plastic grass, 10% metal wire (by weight); or 50% natural vine, 19% plastic foam eggs, 15% plastic grass, and 16% metal wire (by cost).
The applicable subheading for the bird’s nest with eggs will be 4602.19.3500, Harmonized Tariff Schedule of the United States, which provides for Basketwork, wickerwork and other materials, made directly to shape from plaiting materials or made up from the articles of heading 4601; articles of loofah: Of vegetable materials: Other: Other: Of willow or wood: Wickerwork. The applicable duty rate 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 https://hts.usitc.gov/current.
The importation of this product may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location:
U.S. Department of Agriculture
A.P.H.I.S., PPQ
4700 River Road, Unit 136
Riverdale, MD 20737
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division