CBP Ruling N249844 — The tariff classification of a decorative pick from China

Tariff classification

Headings: 8306

GRI rules applied: GRI 1, GRI 3(b)

Product description

The submitted sample will be retained by this office. The merchandise under consideration is described as a Glitter Swirl Pick. It measures 18 inches tall and comes in various colors: style 46419JC-B is red, style 46423JC-B is blue, style 46433JC-B is purple and style 46433JC-C is pink. Each pick has a center rod/stem made of iron wire supporting several curled iron wire rods/branches. The rods are attached together with paper that is wrapped around them. The entire pick is covered with glitter and small curls of shiny PVC. You indicate that the picks will be used in Christmas trees and Christmas wreaths to add color and dimension. 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. Classification of merchandise under the Harmonized Tariff Schedule of the United States (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 and PVC curls. The wire accounts for the majority of the weight and bulk of the article, forming the actual shape and structure of the pick. The plastic curls and glitter p

CBP rationale

The applicable subheading for the glitter curl pick will be 8306.29.0000, HTSUS, which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other.

Full text

N249844 February 10, 2014 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Trudi Van Heuvein Impact Innovations 223 SE 1st Ave. Clara City, MN 56222 RE: The tariff classification of a decorative pick from China Dear Ms. Van Heuvein: In your letter dated January 9, 2014, you requested a tariff classification ruling. The submitted sample will be retained by this office. The merchandise under consideration is described as a Glitter Swirl Pick. It measures 18 inches tall and comes in various colors: style 46419JC-B is red, style 46423JC-B is blue, style 46433JC-B is purple and style 46433JC-C is pink. Each pick has a center rod/stem made of iron wire supporting several curled iron wire rods/branches. The rods are attached together with paper that is wrapped around them. The entire pick is covered with glitter and small curls of shiny PVC. You indicate that the picks will be used in Christmas trees and Christmas wreaths to add color and dimension. 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. Classification of merchandise under the Harmonized Tariff Schedule of the United States (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 and PVC curls. The wire accounts for the majority of the weight and bulk of the article, forming the actual shape and structure of the pick. The plastic curls and glitter provide additional visual appeal, but their role is secondary to that of the curled wire. The applicable subheading for the glitter curl pick will be 8306.29.0000, 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

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