CLA-2-83:OT:RR:NC:N4:424
Ms. Michele Hagerman
Tiger (USA) Global Logistics Inc.
1100 Thorndale Ave.
Elk Grove Village, IL 60007
RE: The tariff classification of a wind chime basket from China
Dear Ms. Hagerman:
In your letter submitted June 30, 2017, you requested a tariff classification ruling on behalf of Syndicate Sales Inc.
Photographs and a description of the “Wind Chime Basket,” were submitted with your inquiry. The item comes in 3 sizes: small, model # 9800-00-770, medium, model # 9801-00-770, and large, model # 9802-00-770. All three sizes consist of a base metal hook for hanging which are attached to 3 metal chains. Suspended from the chains is a metal-framed basket made from seagrass. Split willow is woven across the bottom of the basket for support. Attached to the split willow bottom is a round disc made of poplar to which the strings that hold the 5 aluminum wind chime tubes are suspended. An additional string hangs from the center, from which 2 round wooden poplar discs hang, the upper one acting as a striker, while the lower one serves as a wind catcher. Each of the wind chime baskets also contains a plastic hard-liner with drain holes. The primary differences between the 3 sizes are the height and opening of each of the baskets.
In your request you propose classification under subheading 4602.19.1800, Harmonized Tariff Schedule of the United States (HTSUS), as a basket constructed of plaiting materials. You assert that the wind chime basket is a composite good, where the essential character is imparted by the seagrass basket, and that pursuant to GRI 3(b) shall be classified as if it consisted of the material or component which gives it its essential character, insofar as this criterion is applicable. You claim that the wind chimes baskets’ principle use will be as an outdoor decoration for the direct planting of flowers in the seagrass basket area while enjoying the soothing tones of the chimes. We disagree.
It is the opinion of this office that the wind chimes are not merely incidental to the decorative aspect or use of the article. Both the basket and wind chimes offer a unique and important role and distinct consumer appeal. While the basket allows the purchaser to plant flowers or the like, the wind chimes are visually interesting in their own right and create “soothing tones” as you stated. Indeed, you market and advertise the product as a “Wind Chime Basket” with both components clearly represented in its name. Therefore, classification is dictated by GRI 3(c), the heading which states when goods cannot be classified by reference to GRI 3(a) or GRI 3(b); they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
The applicable subheading for the “Wind Chime Basket” will be 8306.10.0000, HTSUS, which provides for bells, gongs and the like, nonelectric, of base metal. The rate of duty will be 5.8 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 the 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 Associate Hershel Rosenfeld at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division