Ornamental cast iron spear points and other fence decorations

HQ 088241 January 31, 1991 CLA-2 CO:R:C:G 088241 MBR CATEGORY: Classification TARIFF NO.: 8306.29.00 Mr. Mark Lu International Business Corp. 4950 Candacraig Road Alpharetta, Georgia 30201 RE: Ornamental cast iron spear points and other fence decorations Dear Mr. Lu: This is in reply to your letter of October 12, 1990, requesting classification of ornamental cast iron spear points and other fence decorations, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The subject merchandise is made entirely of cast iron. Four samples were submitted, three of which are ornamental spear points for fences, and the third is an ornamental piece that has repetitive curving shapes (intended to be attached to a fence). ISSUE: What is the classification of ornamental cast iron spear points and other fence decorations, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)? LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) to the HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part: ...classification shall be determined according to the terms of the headings and any relative section or chapter notes... The instant merchandise is prima facie classifiable under the following provisions of the HTSUSA: 8306 Bells, gongs, and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; and base metal parts thereof: 8306.29.00 Statuettes and other ornaments, and parts thereof: Other * * * * * * * * * * * * * 7308 Structures (excluding prefabricated buildings of heading 9406) and parts of structures...of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel: 7308.90.90 Other: Other * * * * * * * * * * * * * 7325 Other cast articles of iron or steel 7325.99.50 Other: Other: Other You describe your merchandise as: "cast iron spear point and cast iron fence decoration." Your descriptive literature states: "You can create a whole new dimension in Ornamental Iron fabrication. And it looks great." Clearly, this merchandise is principally utilized for ornamental purposes and has minimal utilitarian function. The Harmonized Commodity Description and Coding System Explanatory Notes (EN), page 1122, in regard to heading 8306 state, in pertinent part: (B) Statuettes and Other Ornaments This group comprises a wide range of ornaments of base metal (whether or not incorporating subsidiary non-metallic parts) of a kind designed essentially for decoration, e.g., in homes, offices, assembly rooms, churches, gardens. It should be noted that the group does not include articles of a more specific headings of the Nomenclature, even if those articles are suited by their nature or finish as ornaments. The group covers articles which have no utility value but are wholly ornamental, and articles whose only usefulness is to contain or support other decorative articles or to add to their decorative effect, for example: (1) Busts, statuettes and other decorative figures;...; artificial flowers, rosettes and similar ornamental goods of cast or forged metal (usually of wrought iron);... It is Customs position that the subject imports are similar ornamental goods of cast metal, designed essentially for decoration, and are not provided for in a more specific heading of the Nomenclature. GRI 3.(a) states: "The heading which provides the most specific description shall be preferred to headings providing a more general description." Therefore, the ornamental spear points and other decorations of cast iron are properly classifiable under subheading 8306.29.00, HTSUSA, since this heading provides the most specific description. HOLDING: The ornamental spear points and other fence decorations of cast iron are properly classifiable under subheading 8306.29.00, HTSUSA, which provides for: "[b]ells, gongs, and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; and base metal parts thereof: [s]tatuettes and other ornaments, and parts thereof: Other." The rate of duty is 5% ad valorem. Sincerely, John Durant, Director Commercial Rulings Division