CBP Ruling D83169 — The tariff classification of a wooden photo frame napkin ring from Taiwan;…

Tariff classification

Headings: 4419

GRI rules applied: GRI 3(a), GRI 3(b), GRI 3(c)

Product description

With your agreement in a telephone conversation, the sample will be retained for our reference. The rectangular 2-1/2 inch by 1-1/2 inch napkin ring has a 3 inch square photo frame which holds a 1-1/2 inch square photo in the front. The item is made entirely of wood and is painted gold. The item functions equally as a napkin ring and as a photo frame. It can be viewed as a napkin ring with a photo frame as a decoration on top, or it can be viewed as a small picture frame with the rectangular napkin ring as a stand in the back. The item is a composite good made up of different components which are integrally attached to each other. Composite goods are classifiable according to General Rule of Interpretation (GRI) 3 of the Harmonized System. GRI 3(a) states that the heading which provides the most specific description is preferred, but that when two or more applicable headings refer to part only of composite goods, those headings are to be considered as equally specific when classifying the goods. GRI 3(b) states that composite goods are to be classified according to the component which gives them their essential character. GRI 3(c) states that when goods cannot be classified by reference to rule 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order. The headings that apply for the photo frame napkin ring are 4414, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden frames for paintings, photographs, mirrors or similar objects and 4419, HTSUS, which provides for tableware and kitchenware, of wood. Each heading applies to part only of the item and thus both headings are equally specific. In addition, both the photo frame and the napkin ring have equal merit; one is not more essential than the other. Consequently, the item cannot be classified by reference to GRI 3(a) or GRI 3(b). According to GRI 3(c), the item is to be classified in the heading which appears last in the HTSUS.

CBP rationale

The applicable subheading for the photo frame napkin ring will be 4419.00.8000, HTSUS, which provides for other tableware and kitchenware, of wood.

Full text

NY D83169 October 30, 1998 CLA-2-44:RR:NC:2:230 D83169 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Ms. Teresa A. Raffa Associated Merchandising Corp. 1440 Broadway New York, NY 10018 RE: The tariff classification of a wooden photo frame napkin ring from Taiwan; composite good; GRI 3(c) Dear Ms. Raffa: In your letter dated October 2, 1998 you requested a tariff classification ruling. The ruling was requested on item # Car-001, Wooden Gold Square Photo Frame Napkin Ring. A sample of a combination article consisting of a napkin ring and a photo frame was submitted. With your agreement in a telephone conversation, the sample will be retained for our reference. The rectangular 2-1/2 inch by 1-1/2 inch napkin ring has a 3 inch square photo frame which holds a 1-1/2 inch square photo in the front. The item is made entirely of wood and is painted gold. The item functions equally as a napkin ring and as a photo frame. It can be viewed as a napkin ring with a photo frame as a decoration on top, or it can be viewed as a small picture frame with the rectangular napkin ring as a stand in the back. The item is a composite good made up of different components which are integrally attached to each other. Composite goods are classifiable according to General Rule of Interpretation (GRI) 3 of the Harmonized System. GRI 3(a) states that the heading which provides the most specific description is preferred, but that when two or more applicable headings refer to part only of composite goods, those headings are to be considered as equally specific when classifying the goods. GRI 3(b) states that composite goods are to be classified according to the component which gives them their essential character. GRI 3(c) states that when goods cannot be classified by reference to rule 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order. The headings that apply for the photo frame napkin ring are 4414, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden frames for paintings, photographs, mirrors or similar objects and 4419, HTSUS, which provides for tableware and kitchenware, of wood. Each heading applies to part only of the item and thus both headings are equally specific. In addition, both the photo frame and the napkin ring have equal merit; one is not more essential than the other. Consequently, the item cannot be classified by reference to GRI 3(a) or GRI 3(b). According to GRI 3(c), the item is to be classified in the heading which appears last in the HTSUS. The applicable subheading for the photo frame napkin ring will be 4419.00.8000, HTSUS, which provides for other tableware and kitchenware, of wood. The rate of duty will be 3.6 percent ad valorem. 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 Paul Garretto at 212-466-5779. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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