CBP Ruling N288875 — The tariff classification of a decorative article from China.

Tariff classification

Headings: 8306

GRI rules applied: GRI 3

Product description

The submitted sample will be returned per your request. The merchandise under consideration, Rite Aid Item # 9042631/Mfg Item # F030-4202, is described as an Insect Pot Hanger. It is a decorative butterfly made of black steel wire and colored glass. The wire provides the entire shape/structure of the article and the hook that enables it to hang from a flower pot. The body of the butterfly encompasses three blue iridescent glass marbles and each wing comprises two pieces of colorful embossed glass segments. The Insect Pot Hanger is composed of different components (base metal and glass) 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 consists only of the material or component that imparts the essential character to the composite good. If no essential character for the composite good can be determined, then Rule 3 (c) provides that classification will be determined by the heading which occurs last in numerical order among those headings which equally merit consideration. This office finds that no essential character can be determined for the Insect Pot Hanger. Both the base metal component, which forms the structure, and the glass component, which adds visual appeal, are determined to be of equal significance.

CBP rationale

The applicable subheading for the Insect Pot Hanger will be 8306.29.0000, 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.

Full text

N288875 August 25, 2017 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Joseph Stinson Omni Global Sourcing Solutions, Inc. 4050 S. 26th Street, #200 Philadelphia, PA. 19112 RE: The tariff classification of a decorative article from China. Dear Mr. Stinson: In your letter dated August 2, 2017, you requested a tariff classification ruling. The submitted sample will be returned per your request. The merchandise under consideration, Rite Aid Item # 9042631/Mfg Item # F030-4202, is described as an Insect Pot Hanger. It is a decorative butterfly made of black steel wire and colored glass. The wire provides the entire shape/structure of the article and the hook that enables it to hang from a flower pot. The body of the butterfly encompasses three blue iridescent glass marbles and each wing comprises two pieces of colorful embossed glass segments. The Insect Pot Hanger is composed of different components (base metal and glass) 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 consists only of the material or component that imparts the essential character to the composite good. If no essential character for the composite good can be determined, then Rule 3 (c) provides that classification will be determined by the heading which occurs last in numerical order among those headings which equally merit consideration.This office finds that no essential character can be determined for the Insect Pot Hanger. Both the base metal component, which forms the structure, and the glass component, which adds visual appeal, are determined to be of equal significance. The applicable subheading for the Insect Pot Hanger will be 8306.29.0000, 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 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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