CBP Ruling N303120 — The tariff classification of photo holder from China

Tariff classification

Headings: 8306

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

Product description

The merchandise under consideration is described in your request as the “Desk Tangle Photo display with planter base”. The item consists of a paulownia wood base, a square shaped resin cup (made from a combination of silicon dioxide and polyester resin), and four large and three small steel wire photo holders. The paulownia wood base is approximately 10 inches long, a half inch high, and is painted white. Drilled into the top of the wood base are seven holes to insert the wire photo holders, and a square shaped insert to hold the resin cup. The component breakdown by weight is 50 percent paulownia wood, 35 percent resin, and 15 percent steel. The component breakdown by value is 36 percent paulownia wood ($1.19), 40 percent resin ($1.30), and 24 percent steel (0.79). General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character. Essential character 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 Desk Tangle Photo display with planter base consists of several different components (paulownia wood, resin, and steel) that are, prima facie, classifiable in different headings. In this case, due to their function within this Desk Tangle Photo display, we find that the steel photo holders impart the essential character.

CBP rationale

The applicable subheading for the Desk Tangle Photo display with planter base 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, and parts thereof, other.

Full text

N303120 March 15, 2019 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 James Trubits, Licensed Customs Broker Mohawk Global Trade Advisors 4455 Genesee St., Suite 521 Buffalo, NY 14225 RE: The tariff classification of photo holder from China Dear Mr. Trubits: In your letter dated February 14, 2019 you requested a tariff classification ruling on behalf of your client Umbra LLC. A sample has been submitted and examined by this office and will be retained for further reference. The merchandise under consideration is described in your request as the “Desk Tangle Photo display with planter base”. The item consists of a paulownia wood base, a square shaped resin cup (made from a combination of silicon dioxide and polyester resin), and four large and three small steel wire photo holders. The paulownia wood base is approximately 10 inches long, a half inch high, and is painted white. Drilled into the top of the wood base are seven holes to insert the wire photo holders, and a square shaped insert to hold the resin cup. The component breakdown by weight is 50 percent paulownia wood, 35 percent resin, and 15 percent steel. The component breakdown by value is 36 percent paulownia wood ($1.19), 40 percent resin ($1.30), and 24 percent steel (0.79). General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character. Essential character 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 Desk Tangle Photo display with planter base consists of several different components (paulownia wood, resin, and steel) that are, prima facie, classifiable in different headings. In this case, due to their function within this Desk Tangle Photo display, we find that the steel photo holders impart the essential character. The applicable subheading for the Desk Tangle Photo display with planter base 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, 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 Jennifer Jameson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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