The tariff classification of floral hanging owls from China.

N261081 February 18, 2015 CLA-2-:83:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Lynn Schab Omni Global Sourcing Solutions, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of floral hanging owls from China. Dear Ms. Schab: In your letter dated January 22, 2015, on behalf of Rite Aid, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Rite Aid item number 9036450 (Mfg. item number 485-F15-031X) is identified as a floral hanging owl. The floral hanging owl is available in 2 assorted styles: Yellow-8-85795-03937-0 and Red-8-85795-03938-7. Each item has a highly visible base metal (iron) wire-framed body in the shape of an owl. Vine-like twigs, which you state to be of grapevine are loosely wound around the metal frame. One owl has yellow artificial flowers for eyes and the other owl has red artificial flowers for eyes, and both owls have a bottom decorated with artificial foliage consisting of red, orange, and yellow polyester flowers, and polystyrene berries and pine cones. Artificial leaves in autumn colors adorn the bottom most part of both floral hanging owls. These two owls measure approximately 16 inches in height by 12¼ inches in length. Company provided information indicates that the weight and cost of the metal exceeds that of the grapevine, polyester and polystyrene.The floral hanging owls are composed of different components (i.e., base metal, grapevine, polyester and polystyrene), and are considered composite goods. The Explanatory Notes (ENs) 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, the base metal frame imparts the essential character to the owls, in that the weight and cost of the metal exceeds that of the other components, and more importantly, the metal delineates the shape of both owls, from the artificial flowers and pine cone that highlight the owls’ eyes and nose, to the artificial flowers, berries, pine cone and leaves that highlight the owls’ lower body and feet. The applicable subheading for the floral hanging owls 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, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: 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 Neil H. Levy at E-mail address: [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division