CBP Ruling N244204 — The tariff classification of a decorative article from China

Tariff classification

Headings: 8306

GRI rules applied: GRI 3

Product description

The merchandise under consideration is called a Spooky Shadows Tealight Holder, product number P91357. It is an ornamental article consisting of a powder-coated steel cylinder insert that rests inside a spray-painted glass globe. The metal insert contains a well to support a tealight candle (not included) and features ornamental cutouts of a Jack o’lantern, a cat and a bat perched on a fence. When fully assembled, the product measures approximately 3.54 inches tall with an outside diameter of 4.13 inches and an inside diameter of 2.7 inches. You have indicated in your letter that that the principal use of this product is as a candle holder. However, the illumination of the Spooky Shadows Tealight Holder serves to create patterns of light through the ornamental cutouts of the metal holder, thereby enhancing the decorative effect of the product. It does not provide light to the surrounding area and is not an illuminating article. This article utilizes light purely for its decorative effect. The Spooky Shadows Tealight Holder 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 this case, we find that the metal component imparts the essential character because it serves to support the candle and it plays a significant role in the decorative appearance of the article.

CBP rationale

The applicable subheading for the Spooky Shadows Tealight Holder 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

N244204 August 6, 2013 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Donna Robbins PartyLite Worldwide, LLC 59 Armstrong Road Plymouth, MA 02360 RE: The tariff classification of a decorative article from China Dear Ms. Robbins: In your letter dated July 18, 2013, you requested a tariff classification ruling. The sample which you have submitted will be retained by this office. The merchandise under consideration is called a Spooky Shadows Tealight Holder, product number P91357. It is an ornamental article consisting of a powder-coated steel cylinder insert that rests inside a spray-painted glass globe. The metal insert contains a well to support a tealight candle (not included) and features ornamental cutouts of a Jack o’lantern, a cat and a bat perched on a fence. When fully assembled, the product measures approximately 3.54 inches tall with an outside diameter of 4.13 inches and an inside diameter of 2.7 inches. You have indicated in your letter that that the principal use of this product is as a candle holder. However, the illumination of the Spooky Shadows Tealight Holder serves to create patterns of light through the ornamental cutouts of the metal holder, thereby enhancing the decorative effect of the product. It does not provide light to the surrounding area and is not an illuminating article. This article utilizes light purely for its decorative effect. The Spooky Shadows Tealight Holder 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 this case, we find that the metal component imparts the essential character because it serves to support the candle and it plays a significant role in the decorative appearance of the article. The applicable subheading for the Spooky Shadows Tealight Holder 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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