The tariff classification of a decorative photo holder from China

N330816 February 15, 2023 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ivy Yang Bansco Enterprise Limited RM.1308, Diya Tower, Jindi Bldg, Zhong Shan Yi Rd,Guangzhou, China RE: The tariff classification of a decorative photo holder from China Dear Ms. Yang: In your letter dated February 7, 2023, you requested a tariff classification ruling. The merchandise under consideration is a decorative photo holder described as PZF 124 WC 1 Butterfly. It consists of a medium density fiberboard (MDF) base which resembles a butterfly, measuring approximately 3.7 inches high, 3.5 inches wide, and 0.78 inches thick. The MDF butterfly is painted in green, tan, or grey colors. Extending vertically from the center of the butterfly is an iron wire that is coiled at the top and designed to hold a photograph or card. You state that the butterfly decorative photo holder is comprised of 89 percent MDF and 11 percent iron. 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 butterfly decorative photo holder consists of two different components (MDF and iron) that are, prima facie, classifiable in different headings. In this case, due to its function within this butterfly decorative photo holder, we find that the iron wire photo holder imparts the essential character. The applicable subheading for the butterfly decorative photo holder, PZF 124 WC 1 Butterfly, 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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