CBP Ruling N242296 — The tariff classification of a decorative peacock from China

Tariff classification

Headings: 8306

GRI rules applied: GRI 1, GRI 3(b)

Product description

The submitted sample will be returned per your request. The merchandise under consideration, item number 930687, is described as a Sparkling Snowflake Peacock. It is a blue ornamental peacock made of base metal wire, plastic, fabric and LED lights. The peacock has a 3-dimensional body consisting of a base metal wire frame covered in a sheer fabric. The tail consists of four decorative base metal wire sections connected together to create a 3-1/2 foot wide tail span. Blue plastic snowflakes adorn the tail and multicolor LED lights are strung throughout the article. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the Sparkling Snowflake Peacock, GRI 1 cannot be used as the basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale 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. The Sparkling Snowflake Peacock, made of base metal, plastic, textile and LED lights, is a composite good. The essential character is imparted by the base metal components, which are both decorative and give structure to the article. The LED lights are of less significance since they merely serve to enhance the decorative effect of the article.

CBP rationale

The applicable subheading for item number 930687, the Sparkling Snowflake Peacock, 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

N242296 June 4, 2013 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Jeanette Arciero CVS On-site Import Client Liaison Barthco International, div. of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a decorative peacock from China Dear Ms. Arciero: In your letter dated May 20, 2013, you requested a tariff classification ruling. The submitted sample will be returned per your request. The merchandise under consideration, item number 930687, is described as a Sparkling Snowflake Peacock. It is a blue ornamental peacock made of base metal wire, plastic, fabric and LED lights. The peacock has a 3-dimensional body consisting of a base metal wire frame covered in a sheer fabric. The tail consists of four decorative base metal wire sections connected together to create a 3-1/2 foot wide tail span. Blue plastic snowflakes adorn the tail and multicolor LED lights are strung throughout the article. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the Sparkling Snowflake Peacock, GRI 1 cannot be used as the basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale 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. The Sparkling Snowflake Peacock, made of base metal, plastic, textile and LED lights, is a composite good. The essential character is imparted by the base metal components, which are both decorative and give structure to the article. The LED lights are of less significance since they merely serve to enhance the decorative effect of the article. The applicable subheading for item number 930687, the Sparkling Snowflake Peacock, 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

View original on CBP CROSS →