The tariff classification of a decorative pick from China

N247811 December 6, 2013 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Sara Roelofs Impact Innovations, Inc. P.O. Box 550 223 SE 1st Ave. Clara City, MN 56222 RE: The tariff classification of a decorative pick from China Dear Ms. Roelofs: In your letter dated October 5, 2013, you requested a tariff classification ruling. A representative sample of the article was submitted with your request. The product under consideration is described as a Glitter Curl Pick. You indicate that it will be used to add color and dimension when decorating Christmas trees and Christmas wreaths. Each pick is made of paper wrapped iron wire, PVC and Styrofoam. Each has a center rod/stem supporting six coiled wire branches. Two Styrofoam balls are affixed along each branch. The pick is covered entirely in glitter and comes in various colors: item number 46405JC-A is red, 46410JC-A is teal, 46413JC-A is silver, 46427JC-B is gold, 46431JC-A is green, 46431JC-D is blue and 46432JC-D is purple. Although you indicate that the glitter curl pick will be used in decorating Christmas trees and Christmas wreaths, we find that it is generic and not limited to festive use. You suggest classification of the glitter curl pick in subheading 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. Classification of merchandise under the 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 components of the glitter pick in combination, GRI 1 cannot be used as a 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. Essential character 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 pick is made of iron wire wrapped in paper and coated with glitter, interspersed with some foam plastic balls. The wire accounts for the majority of the weight and bulk of the article, forming the actual shape and structure of the pick. The foam plastic balls and the plastic glitter provide additional visual appeal to the decorative wire pick, but their role is secondary to that of the curled wire. The applicable subheading for the glitter curl pick 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/. 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