The tariff classification of decorative garden stakes from China
Issued January 8, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8306.29.0000
Headings: 8306
GRI rules applied: GRI 3
Product description
The merchandise under consideration, identified as item number A076GA04845, is described as a Harvest Iron Garden Stake. It comes in two different styles: a plump pumpkin and an elongated pumpkin. Both are made of 60 percent iron, 40 percent glass and measure approximately 15 inches wide by 27 inches high overall. Each consists of two 15-inch long iron wire rods (stakes) supporting an iron wire frame. The frame supports colorful decorative shapes, including three iron flowers, five iron leaves, an iron stem, two sections of glass, and several glass spheres wrapped in iron wire. The garden stakes are composed of different components (base metal and glass) and are considered composite goods. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (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 consisted only of the material or component that imparts the essential character to the composite good. In this case, due to their visual impact, we find that the base metal decorative components impart the essential character.
CBP rationale
The applicable subheading for the garden stakes will be 8306.29.0000, HTSUS, which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other.
Full text
N236747 January 8, 2013 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of decorative garden stakes from China Dear Ms. Liu: In your letter dated December 13, 2012, you requested a tariff classification ruling. Representative samples were submitted and will be returned per your request. The merchandise under consideration, identified as item number A076GA04845, is described as a Harvest Iron Garden Stake. It comes in two different styles: a plump pumpkin and an elongated pumpkin. Both are made of 60 percent iron, 40 percent glass and measure approximately 15 inches wide by 27 inches high overall. Each consists of two 15-inch long iron wire rods (stakes) supporting an iron wire frame. The frame supports colorful decorative shapes, including three iron flowers, five iron leaves, an iron stem, two sections of glass, and several glass spheres wrapped in iron wire. The garden stakes are composed of different components (base metal and glass) and are considered composite goods. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (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 consisted only of the material or component that imparts the essential character to the composite good. In this case, due to their visual impact, we find that the base metal decorative components impart the essential character. The applicable subheading for the garden stakes will be 8306.29.0000, 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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