CLA-2-46:OT:RR:NC:N4:434
Ms. Nancy Zhang
Century World Wide (HK) Ltd.
Longjiang village, Dalingshan Town
Dongguan 523820
CHINA
RE: The tariff classification of decorative animal figures from China
Dear Ms. Zhang:
In your letter dated February 5, 2020, you requested a tariff classification ruling. Samples were submitted for our review and will be returned to you, as requested.
The ruling was requested on three small decorative animal figurines for sitting on a shelf or table. All three items are constructed of a foam core covered with various natural and manmade materials.
The owl figure is composed, per your provided value information, of 50% foam, 30% grass (Typha angustifolia), 10% burlap, 5% rope and 5% pinecone. Its upper half, including its head and eye orbits, are covered with short lengths of dried grass to represent feathers. The body is covered with burlap, and the wings are pieces of pinecone.
The fox figure is composed, by value, of 50% foam, 30% grass, 10% “fake wool,” 8% burlap, and 2% plastic. Its body and head are covered with the dried grass to represent fur. Its face is covered with burlap, and its tail is fake fur.
The turkey figure is composed, by value, of 55% foam, 30% grass, 5% sisal, 5% paper, and 5% twigs. Its body and head are covered with dried grass to represent feathers. The tail is made up of twigs and sisal. The wings appear to be paper.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (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 GRI will be applied, in the order of their appearance. For the instant item, neither GRI 1 nor GRI 2 is applicable.
Because the materials (i.e., polystyrene foam, grass, burlap, and other materials) from which the samples are constructed are prima facie classifiable in different headings, the figures 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.
Customs Headquarters instructs in rulings HQ W968064, W968066, and 956763 that, for such foam figures, it is not the structural material, but the covering decorative material that imparts the article’s essential character. Therefore, the animal figures will be classified according to their covering materials.
You suggest that the essential character may be imparted by the textile components and ask whether subheading 6307.90.9889, HTSUS, is applicable. However, we note that the majority of the materials covering the figures – the dried grass, the sisal, and the branches – meet the definition of plaiting materials as set forth in Note 1 to Chapter 46, HTSUS:
In this chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54.
The plaiting materials make up the majority by value and surface area of each figure and represent the most apparent visual element.
Therefore, the applicable subheading for the animal figures figure will be 4602.19.8000, HTSUS, which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: Of vegetable materials: Other: Other: Other: Other. The rate of duty will be 2.3 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 World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4602.19.8000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to the correct subheading.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.
For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
Importation of these products 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