CBP Ruling N246515 — The tariff classification of two hanging racks from China

Tariff classification

Headings: 8302

GRI rules applied: GRI 3, GRI 3(a), GRI 3(b), GRI 3(c)

Product description

The submitted samples will be retained by this office. The merchandise under consideration is two articles described in your letter as “wood framed chicken wire.” Item number JC0876-6 consists of metal chicken wire framed by a white painted wood border. It includes two hooks on the back for hanging and measures 8.5 inches long by 6.5 inches wide. Item number JC0816-1 consists of metal chicken wire framed by an unpainted wood border in the shape of a heart. It includes a textile string for hanging and measures 12 inches long by 15.5 inches wide. You indicate in your letter that these items are used by crafters for decorating. Flowers, pictures or other craft-like articles can be attached to the chicken wire to create a decorative article. Similar products, however, are imported and sold as wall-mounted jewelry racks to store and display earrings. Since the subject articles are of the same class or kind as jewelry racks, they will be classified accordingly. Item numbers JC0876-6 and JC0816-1 are primarily composed of different components (base metal and wood) and are 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. Composite goods under GRI 3(b) will be classified as if consisting of the material or component which gives them their essential character. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last

CBP rationale

The applicable subheading for item numbers JC0876-6 and JC0816-1 will be 8302.50.0000, HTSUS, which provides for base metal mountings, fittings and similar articles…hat-racks, hat pegs, brackets and similar fixtures, and parts thereof.

Full text

N246515 October 17, 2013 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000 Ms. Colleen O’Shea-Moran Darice Inc. 13000 Darice Parkway, Park 82 Strongsville, Ohio 44149 RE: The tariff classification of two hanging racks from China Dear Ms. O’Shea-Moran: In your letter dated September 18, 2014, you requested a tariff classification ruling. The submitted samples will be retained by this office. The merchandise under consideration is two articles described in your letter as “wood framed chicken wire.” Item number JC0876-6 consists of metal chicken wire framed by a white painted wood border. It includes two hooks on the back for hanging and measures 8.5 inches long by 6.5 inches wide. Item number JC0816-1 consists of metal chicken wire framed by an unpainted wood border in the shape of a heart. It includes a textile string for hanging and measures 12 inches long by 15.5 inches wide. You indicate in your letter that these items are used by crafters for decorating. Flowers, pictures or other craft-like articles can be attached to the chicken wire to create a decorative article. Similar products, however, are imported and sold as wall-mounted jewelry racks to store and display earrings. Since the subject articles are of the same class or kind as jewelry racks, they will be classified accordingly. Item numbers JC0876-6 and JC0816-1 are primarily composed of different components (base metal and wood) and are 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. Composite goods under GRI 3(b) will be classified as if consisting of the material or component which gives them their essential character. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. In this case, we find that neither component imparts the essential character to either article. As such, both articles are classified by application of GRI 3(c) according to their metal component. The applicable subheading for item numbers JC0876-6 and JC0816-1 will be 8302.50.0000, HTSUS, which provides for base metal mountings, fittings and similar articles…hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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