The tariff classification of a metal archway with lights and artificial foliage from China

N312445 July 6, 2020 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Krisanne Fischer QVC, Inc. 1200 Wilson Drive West Chester, PA 19380 RE: The tariff classification of a metal archway with lights and artificial foliage from China Dear Ms. Fischer: In your letter dated June 12, 2020 you requested a tariff classification ruling. The article under consideration is identified as item number H224216, and described as PRELIT PVC TIPS ACHWAY TREE W/600 TSW CLEAR LIGHTS. This article is a metal arch that is covered in PVC faux pine needles and clear lights. You state the metal predominates by value and that this item is marketed for holiday decorating. The archway is composed of different components (base metal, PVC and lights) and is considered 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 consisted only of the material or component that imparts the essential character to the composite good. In this case, we find that the metal component imparts the essential character because it gives structure to the article and predominates by value. The PVC pine needles and clear lights are of less significance because they merely serve to enhance the decorative effect of the metal archway. The applicable subheading for item number H224216, PRELIT PVC TIPS ACHWAY TREE W/600 TSW CLEAR LIGHTS, 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 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