The tariff classification of decorative garden stakes from China

N237957 February 11, 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 Fort Lauderdale, FL 33301 RE: The tariff classification of decorative garden stakes from China Dear Ms. Liu: In your letter dated January 15, 2013, you requested a tariff classification ruling. The submitted samples will be returned per your request. The merchandise under consideration is a decorative garden stake, item number A0276GA04840, which comes in three styles: an Owl, Sun Flower and Pumpkin. Each is made of 60 percent iron and 40 percent glass by weight; measures approximately 32 inches in height; and is mounted on a 26 inch rod for staking in the ground. Style A is an owl with a whimsical metal head, face and wing and a glass body. Style B is a sun flower with a glass center bordered by numerous embossed metal petals. Style C is a pumpkin with a glass center surrounded by a stylized metal border, stem and leaf. Each style comprises a decorative metal sign embossed with the word “WELCOME” beneath each figure. Each garden stake is composed of different components (base metal and glass) and is considered a composite good. 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 each case, due to the visual impact of the metal decorative components together with the metal “welcome” sign, we find that the base metal components impart the essential character. The applicable subheading for the three styles of garden stake, item number A0276GA04840, 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