CLA-2-83:OT:RR:NC:N1:121
Michael Hughes
Earthbound Trading Co.
4051 Freeport Pkwy, Ste 400
Grapevine, Texas 76051
RE: The tariff classification of a metal decorative item from India
Dear Mr. Hughes:
In your letter dated January 27, 2020 you requested a tariff classification ruling.
The merchandise under consideration is described as a “Small Quartz Moon Wall Hanging Ornament”, item number 57133. It is made of a metal wire frame in the shape of a crescent moon which measures 6.24 inches long by 1.5 inches wide. Wrapped around the metal frame are thinner metal wire strands. Held in place by the wire stands are five transparent, amethyst (a type of quartz) stones. The stones are decorative and provide visual appeal. Attached to one end of the frame work is a looped cotton cord. The item is made of 95% iron metal, 4% genuine amethyst stone, and 1% cotton cord. The weight of the metal frame and wire strands is 18 grams, while the weight of the amethyst stones is 15 grams. The item is designed to hang on the wall using the attached looped cotton cord.
The Small Quartz Moon Wall Hanging Ornament is composed of different components (base metal, amethyst stones, cotton cord) and is considered a composite good. 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. In this case, while the amethyst stones provide a decorative aesthetic appeal, we find that the metal components account for the majority of the weight. The metal components also provide the structure of each of the crescent moon shape. As such, these articles are classified by application of GRI 3(b), according to their metal components.
The applicable subheading for the Small Quartz Moon Wall Hanging Ornament, item number 57133, will be 8306.29.0000, HTSUS, which provides for Bells, gongs and the like, nonelectric, of base metal…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 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 Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division