CBP Ruling N081256 — The tariff classification of a decorative charger from the Philippines

Tariff classification

Headings: 8306

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

Product description

The submitted sample will be returned to you. The merchandise under consideration is described as a Farm Wire Charger, SKU number 1752286. It is a decorative accessory designed to be placed under a dinner plate to provide a rustic style and enhance a table setting. The square-shaped charger is made of three components: 4 mm diameter iron wire that forms a 13.75 inch square outer frame and a 6 inch square inner frame; 1 mm galvanized iron wire woven in an open pattern to connect the inner and outer frames and to form the portion of the charger that is visible when resting under a dinner plate; and Lukmoy or “Lucmoy” (Rhapidophora Pinnata), a forest vine native to the Philippines. The Lucmoy vine is woven inside the 6 inch inner frame to form the center portion upon which the dinner plate will rest and also wraps around and conceals the metal outer frame. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRI). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which 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 article. GRI 3 (c) states that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the Farm Wire Charger is considered to be a composite article. No single component imparts the essential character, so the charger will be classified in accordance with GRI 3(c) in the provision for ornaments of base metal.

CBP rationale

The applicable subheading for the Farm Wire Charger will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other.

Full text

N081256 October 29, 2009 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Meredith Covey Williams-Sonoma Inc. 151 Union Street Ice House One, 7th Floor San Francisco, CA 94111 RE: The tariff classification of a decorative charger from the Philippines Dear Ms. Covey: In your letter dated October 2, 2009, you requested a tariff classification ruling. The submitted sample will be returned to you. The merchandise under consideration is described as a Farm Wire Charger, SKU number 1752286. It is a decorative accessory designed to be placed under a dinner plate to provide a rustic style and enhance a table setting. The square-shaped charger is made of three components: 4 mm diameter iron wire that forms a 13.75 inch square outer frame and a 6 inch square inner frame; 1 mm galvanized iron wire woven in an open pattern to connect the inner and outer frames and to form the portion of the charger that is visible when resting under a dinner plate; and Lukmoy or “Lucmoy” (Rhapidophora Pinnata), a forest vine native to the Philippines. The Lucmoy vine is woven inside the 6 inch inner frame to form the center portion upon which the dinner plate will rest and also wraps around and conceals the metal outer frame. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRI). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which 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 article. GRI 3 (c) states that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the Farm Wire Charger is considered to be a composite article. No single component imparts the essential character, so the charger will be classified in accordance with GRI 3(c) in the provision for ornaments of base metal. The applicable subheading for the Farm Wire Charger will be 8306.29.0000, Harmonized Tariff Schedule of the United States (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 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 Barbara Kaiser at (646) 733-3024. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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