The tariff classification of a decorative metal frame cone tree from China

 N301337 November 8, 2018 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Clifford Cheng C.Y. Hung Trading Ltd. 11/F., Telford House, 16 Wang Hoi Road, Kowloon Bay Hong Kong China RE: The tariff classification of a decorative metal frame cone tree from China Dear Mr. Cheng: In your letter dated October 23, 2018, you requested a tariff classification ruling. The sample you submitted has been examined and will be retained in this office for reference. The item under consideration is identified as a cone tree, part number A780427K. The cone tree consists of a metal frame comprised of six vertically oriented metal wires attached to a circular metal wire base. The wires taper smoothly upward from the base to the cone’s apex. Additionally, metal wires spiral up the cone’s frame to provide a rigidity and strength to the frame. The cone-shaped framework is decorated with a combination of cotton yarn, red sequins and red glitter which is glued to the frame. The cone tree measures 18 inches high, and the base measures 5½ inches in diameter. You suggested the sequins and glitter impart the essential character, and proposed classification of this basket under subheading 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS) which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles…Other. This office disagrees. This item would not be considered to be a decorative item of plastic under 3926.40.0090 as it would be more specifically provided for elsewhere. The sequins and glitter on the cone tree serve no utilitarian function, but serve only as decoration for the wire frame of the item. The wire frame provides the shape and silhouette of the cone tree and thereby imparts the essential character. The applicable subheading for the cone tree 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 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, please contact National Import Specialist Jennifer Jameson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division