N246375 N2 Ruling Active

The tariff classification of decorative articles from China

Issued October 25, 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 submitted samples will be returned per your request. SKU Number 13156101 is identified as a “Butterfly Hanger 2 Asst.” It consists of a metal chain that supports two butterflies, one hanging below the other, and a wire wrapped glass marble which hangs from the lower butterfly. The body and wings of each butterfly are made of colorfully painted embossed base metal. Each wing also features a section of red crackle glass which overlays a portion of the metal. The article measures 19.3 inches in length when hung and 7.08 inches in width. SKU Number 13157101 is identified as a “Hanging Patriotic Bell 2 Asst.” It comes in two different styles, a butterfly and a star. Each consists of a metal chain supporting an 8 inch diameter metal wire ring. The butterfly or star (depending on the style) is positioned inside the ring and a single 2-inch metal bell hangs from the base of the ring. The butterfly and star are made of blue and white painted base metal with sections of red crackle glass overlaying portions of the metal. The article measures approximately 18.31 inches in length when hung and 8.27 inches in width. SKU Number 13156101 and SKU Number 13157101 are composed of different materials (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, we find that the metal components impart the essential character because of their predominant bulk, weight,

CBP rationale

The applicable subheading for SKU Number 13156101 and SKU Number 13157101 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.

Full text

N246375 October 25, 2013 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Tonja Davenport Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of decorative articles from China Dear Ms. Davenport: In your letter dated September 13, 2013, you requested a tariff classification ruling. The submitted samples will be returned per your request. SKU Number 13156101 is identified as a “Butterfly Hanger 2 Asst.” It consists of a metal chain that supports two butterflies, one hanging below the other, and a wire wrapped glass marble which hangs from the lower butterfly. The body and wings of each butterfly are made of colorfully painted embossed base metal. Each wing also features a section of red crackle glass which overlays a portion of the metal. The article measures 19.3 inches in length when hung and 7.08 inches in width. SKU Number 13157101 is identified as a “Hanging Patriotic Bell 2 Asst.” It comes in two different styles, a butterfly and a star. Each consists of a metal chain supporting an 8 inch diameter metal wire ring. The butterfly or star (depending on the style) is positioned inside the ring and a single 2-inch metal bell hangs from the base of the ring. The butterfly and star are made of blue and white painted base metal with sections of red crackle glass overlaying portions of the metal. The article measures approximately 18.31 inches in length when hung and 8.27 inches in width. SKU Number 13156101 and SKU Number 13157101 are composed of different materials (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, we find that the metal components impart the essential character because of their predominant bulk, weight, value and visual impact. The applicable subheading for SKU Number 13156101 and SKU Number 13157101 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/. Your inquiry does not provide enough information for us to give a classification ruling on the remaining items. Your request for a classification ruling should include the following regarding SKU Number 1-315-6901/Style Number 218-50577 (frogs) and SKU Number 1-316-1901/131-13902 (various items): Indicate the unit value of each article. Unit value refers to the price at which a single article is sold by the foreign seller to the American importer. For each article, please verify whether the glass is colored prior to solidification, simply painted on the surface or colored in another manner. Describe the precise manner in which the glass in each product is produced and colored. If colored prior to solidification, identify the source of color (i.e., precise chemical or mineral name of the pigment or dye). For each article, please indicate whether the glass contains bubbles, seeds or stones. Does the glass which comprises each article contain any special effects (e.g., metal flecking, glass thread-like or ribbon-like effects, etc.)? If so, please identify the material which comprises these effects. For each article, is the glass cut or engraved? Regarding SKU Number1-316-1901/131-13902 (various items): A sample of the tulip form of this SKU number/style number was submitted. Please submit samples of each form of this merchandise – tulip, ladybug, bee, bird. The questions posed above (regarding the coloring of the glass, etc.) should be addressed for each form of this SKU number/style number. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you, including the samples. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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