CLA-2-83:OT:RR:NC:N1:121
Albert Huang
Fourstar Group China
32/F Guoxin Mansion No. 363 Dongfeng Road Central
Guangzhou 510170
China
RE: The tariff classification of a decorative metal item from China
Dear Mr. Huang:
In your letter dated May 17, 2022, you requested a tariff classification ruling.
The merchandise under consideration is four metal decorative items, SKU#33336402, SKU#33336403, SKU#33336404, and SKU#33336405, described as a wooden shadow box with metal flower. Each item consists of a metal flower made of powder coated steel set inside a medium density fiber board (MDF) shadow box. The shadow box is 6 inches wide by 1.5 inches deep by 6 inches high. The metal flowers are made by assembling multiple layers of metal flower petals and welding them together. The flower is powder coated green or pink.
You have suggested classification of the wooden shadow box with metal flower at 4420.19.0000, or 6702.90.6500 Harmonized Tariff Schedule of the United States (HTSUS). We disagree with your proposals. Items classified at 4420.19.0000, HTSUS, are typically classified based on the framed item rather than the frame itself, and the MDF portion does not impart the essential character. Furthermore, the metal pieces that represent the flower petals are welded together (not bound, glued, or fitted together), which excludes them from heading 6702.
The wooden shadow box with metal flower is composed of different components (base metal and MDF) and is considered a composite good. The Explanatory Notes (ENs) to the 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 consists only of the material or component that imparts the essential character to the composite good. In the case of the wooden shadow box with metal flower, we find that the powder coated metal flower, which offers the aesthetic and decorative element, provides the essential character. As such, the wooden shadow box with metal flower is classified by application of GRI 3(b), according to its base metal component.
The applicable subheading for each of the four metal decorative items, SKU#33336402, SKU#33336403, SKU#33336404, and SKU#33336405 will be 8306.29.0000, HTSUS, which provides for Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: 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 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