The tariff classification of a decorative photo stand from China

N331440 March 21, 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 RdGuangzhouChina RE: The tariff classification of a decorative photo stand from China Dear Ms. Yang: In your letter dated March 10, 2023, you requested a tariff classification ruling. The merchandise under consideration is described as a gold heart photo stand, style number PSVAL24. It consists of a rectangular base made of medium density fiberboard (MDF) and three double hearts made of iron wire that extend vertically from the base. The hearts are designed to hold a photograph or card. This photo stand measures 9.4 inches long, 1.57 inches wide and 8.6 inches high. The MDF accounts for 63 percent of the total weight, and the iron accounts for 37 percent of the total weight. 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 gold heart photo stand 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 gold heart photo stand, we find that the photo holder made of iron wire imparts the essential character.The applicable subheading for the gold heart photo stand, style number PSVAL24, 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