CBP Ruling N226609 — The tariff classification of a place card/photo holder from China

Tariff classification

Headings: 8306

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

Product description

The submitted sample will be returned per your request. The merchandise under consideration, item number 153684, is described as a Butterfly Clip. It consists of a 1 inch high curved wood base supporting a 4-1/2 inch tall base metal wire. The top of the wire is twisted into a decorative flower shape that is designed to hold a place card or photo. A decorative butterfly made of polyester mesh, wire, plastic beads and glitter is attached to the front of the wire. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. 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. Essential character 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. The Butterfly Clip consists of several different components (polyester mesh, base metal, plastic and wood) that are, prima facie, classifiable in different headings. Pursuant to GRI 3(b), based on the factors noted above, the essential character of the Butterfly Clip is determined to be imparted by the base metal component.

CBP rationale

The applicable subheading for the Butterfly Clip 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

N226609 August 9, 2012 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Pam Reeder Evans and Wood & Co. Inc. 900 Town and Country, Suite 150 Houston, TX 77024 RE: The tariff classification of a place card/photo holder from China Dear Ms. Reeder: In your letter dated July 10, 2012, you requested a tariff classification ruling on behalf of Hobby Lobby Stores Inc. The submitted sample will be returned per your request. The merchandise under consideration, item number 153684, is described as a Butterfly Clip. It consists of a 1 inch high curved wood base supporting a 4-1/2 inch tall base metal wire. The top of the wire is twisted into a decorative flower shape that is designed to hold a place card or photo. A decorative butterfly made of polyester mesh, wire, plastic beads and glitter is attached to the front of the wire. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. 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. Essential character 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. The Butterfly Clip consists of several different components (polyester mesh, base metal, plastic and wood) that are, prima facie, classifiable in different headings. Pursuant to GRI 3(b), based on the factors noted above, the essential character of the Butterfly Clip is determined to be imparted by the base metal component. The applicable subheading for the Butterfly Clip 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, Thomas J. Russo Director National Commodity Specialist Division

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