CBP Ruling N245338 — The tariff classification of a decorative bell article from China

Tariff classification

Headings: 8306

GRI rules applied: GRI 3, GRI 3(b), GRI 6

Product description

The submitted sample will be retained by this office. The merchandise under consideration is described as a Decorative Garden Wind Bouncer, item number 43525-00. It consists of four metal bells hanging from the body of an insect. The insect’s body is made of metal wire which wraps around three green marbles made of glass. Its tail and antennae are made of wire. Its wings are made of wire holding four pieces of green glass. Hanging from the insect’s body are four metal bells. The article is suspended from a metal hook and spring that enable it to bounce and rotate in the wind causing the bells to ring. The Decorative Garden Wind Bouncer is composed of different components (base metal and glass) and is considered a composite good. The Explanatory Notes (EN) 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 components (bells and wire figure), both provided for in heading 8306, HTSUS, are more substantial than the glass components. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and, mutatis mutandis, to the GRIs. This office finds that the bells impart the essential character to the good. By application of GRI 3(b) the Decorative Garden Wind Bouncer will be classified in heading 8306, HTSUS, and by application of GRI 6 it will be classified in subheading 8306.10, HTSUS.

CBP rationale

The applicable subheading for the Decorative Garden Wind Bouncer will be 8306.10.0000, HTSUS, which provides for bells, gongs and the like, and parts thereof.

Full text

N245338 September 11, 2013 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.10.0000 Ms. Miriam Hanks Far East Brokers and Consultants, Inc. 3644 Philips Highway Jacksonville, Florida 32207 RE: The tariff classification of a decorative bell article from China Dear Ms. Hanks: In your letter dated August 14, 2013, you requested a tariff classification ruling. The submitted sample will be retained by this office. The merchandise under consideration is described as a Decorative Garden Wind Bouncer, item number 43525-00. It consists of four metal bells hanging from the body of an insect. The insect’s body is made of metal wire which wraps around three green marbles made of glass. Its tail and antennae are made of wire. Its wings are made of wire holding four pieces of green glass. Hanging from the insect’s body are four metal bells. The article is suspended from a metal hook and spring that enable it to bounce and rotate in the wind causing the bells to ring. The Decorative Garden Wind Bouncer is composed of different components (base metal and glass) and is considered a composite good. The Explanatory Notes (EN) 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 components (bells and wire figure), both provided for in heading 8306, HTSUS, are more substantial than the glass components. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and, mutatis mutandis, to the GRIs. This office finds that the bells impart the essential character to the good. By application of GRI 3(b) the Decorative Garden Wind Bouncer will be classified in heading 8306, HTSUS, and by application of GRI 6 it will be classified in subheading 8306.10, HTSUS. The applicable subheading for the Decorative Garden Wind Bouncer will be 8306.10.0000, HTSUS, which provides for bells, gongs and the like, and parts thereof. The rate of duty is 5.8 percent ad valorem. 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, Myles B. Harmon Acting Director National Commodity Specialist Division

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