CBP Ruling N290821 — The tariff classification of kinetic models from Russia

Tariff classification

Headings: 4420

GRI rules applied: GRI 3(b)

Product description

The items under consideration are three distinct kinetic models to be used as decorative interior sculptures. “Chili” is a tabletop model which stands 12” tall. “Rhinoceros” is 28” tall and 12” wide. “Taksa-Hitchcock” is 20” tall. Each is hand-crafted with a framework of leather-covered wood. They incorporate steel elements such as gears, covers, bumpers and pendulums. “Taksa-Hitchcock” also incorporates small elements of glass and aluminum. A pendulum mechanism allows each model to move in a manner that demonstrates the physical laws of kinetics. Articles which consist of more than one material are considered composite goods. The classification of composite goods is governed by General Rule of Interpretation 3(b) of the Harmonized System (G.R.I). G.R.I. 3(b) states that mixtures, composite goods 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. In this case the wood elements impart the essential character, as they provide the shape, structure and form of the majority of each model.

CBP rationale

The applicable subheading for the models will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Statuettes and other ornaments of wood.

Full text

N290821 October 16, 2017 CLA-2-44:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Mariya Khoruzhik 2018 Jerome Ave. #2D Brooklyn, New York 11235 RE: The tariff classification of kinetic models from Russia Dear Ms. Khoruzhik: In your letter, dated October 4, 2017, you requested a classification ruling. Photographs and product descriptions were submitted for our review. The items under consideration are three distinct kinetic models to be used as decorative interior sculptures. “Chili” is a tabletop model which stands 12” tall. “Rhinoceros” is 28” tall and 12” wide. “Taksa-Hitchcock” is 20” tall. Each is hand-crafted with a framework of leather-covered wood. They incorporate steel elements such as gears, covers, bumpers and pendulums. “Taksa-Hitchcock” also incorporates small elements of glass and aluminum. A pendulum mechanism allows each model to move in a manner that demonstrates the physical laws of kinetics. Articles which consist of more than one material are considered composite goods. The classification of composite goods is governed by General Rule of Interpretation 3(b) of the Harmonized System (G.R.I). G.R.I. 3(b) states that mixtures, composite goods 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. In this case the wood elements impart the essential character, as they provide the shape, structure and form of the majority of each model. The applicable subheading for the models will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Statuettes and other ornaments of wood. The rate of duty will be 3.2% 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 the 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

View original on CBP CROSS →