The tariff classification of a solar powered wind chime from China

N248119 November 26, 2013 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.10.0000 Ms. Jeanette Arciero CVS Pharmacy Attn: Mail Code 1049 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a solar powered wind chime from China Dear Ms. Arciero: In your letter dated November 19, 2013, you requested a tariff classification. The submitted sample will be returned per your request. The product under consideration is described as a Solar Powered Wind Chime, item number 951189. It consists of three 5-inch base metal tubes that hang from a split-ring and a 4-1/2 inch wide by 3-inch long, solar-powered butterfly that hangs from a center string below the tubes. When powered, the butterfly’s wings flutter and agitate the metal tubes, causing them to chime. The Solar Powered Wind Chime is composed of different components (base metal tubes and solar-powered butterfly) 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 base metal tubes that chime impart the essential character. The applicable subheading for the Solar Powered Wind Chime, item number 951189, will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, and parts thereof. The rate of duty will be 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division