CBP Ruling N285325 — The tariff classification of an ornamental rabbit hutch from China

Tariff classification

Headings: 8306

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

Product description

A photograph of the article was submitted with your request. The product under consideration, item number 50052, is identified as an “Iron Wire Cage Rabbit Hutch.” You note in your letter that it is a decorative item sold for the Easter Holiday. It comprises 50 percent iron, 30 percent wood, 10 percent rattan and 10 percent rice straw. The iron wire webbing forms the structure of the cage and its handle, while the wood component forms the base. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS), is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied, in the order of their appearance. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which 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 “Iron Wire Cage Rabbit Hutch” is made up of components classified in two or more headings; consequently, it is considered to be a composite good. Per GRI 3(b), the essential character is determined to be imparted by the iron wire component.

CBP rationale

The applicable subheading for the “Iron Wire Cage Rabbit Hutch” 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

N285325 April 26, 2017 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Mathew Samuel Customs Compliance Specialist Michaels Stores Procurement Co. 8000 Bent Branch Dr. Irving, TX 75052 RE: The tariff classification of an ornamental rabbit hutch from China Dear Mr. Samuel: In your letter dated April 12, 2017, you requested a tariff classification ruling. A photograph of the article was submitted with your request. The product under consideration, item number 50052, is identified as an “Iron Wire Cage Rabbit Hutch.” You note in your letter that it is a decorative item sold for the Easter Holiday. It comprises 50 percent iron, 30 percent wood, 10 percent rattan and 10 percent rice straw. The iron wire webbing forms the structure of the cage and its handle, while the wood component forms the base. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS), is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied, in the order of their appearance.Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which 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 “Iron Wire Cage Rabbit Hutch” is made up of components classified in two or more headings; consequently, it is considered to be a composite good. Per GRI 3(b), the essential character is determined to be imparted by the iron wire component. The applicable subheading for the “Iron Wire Cage Rabbit Hutch” 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 general 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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