The tariff classification of a tree cover from India and Canada

NY C86786 May 18, 1998 CLA-2-73:RR:NC:1:115 C86786 CATEGORY: Classification TARIFF NO.: 7326.90.8585 Mr. David Thompson GHY USA, Inc. 572 South Fifth Street Suite 2, P.O. Box 155 Pembina, North Dakota 58271 RE: The tariff classification of a tree cover from India and Canada Dear Mr. Thompson: In your letter dated April 9, 1998 on behalf of your client, Clearpoint, Division of 2475279 Manitoba Ltd., you requested a tariff classification ruling. The product referred to as, "the Tree Pee" is a composite article which is composed of a galvanized steel rod tripod that fits over a tree or shrub, and a burlap cone which fits over the tripod. The cone is closed at the top and has a finished bottom edge. The item is intended to fit over trees and shrubs during the winter and protect them from adverse weather elements and foraging animals. The instant merchandise is a composite article made up of various components. Each component is subject to a different tariff heading and, according to GRI 3(a), each heading is to be regarded as equally specific, thereby making resort to GRI 3(b) necessary. GRI 3(b) requires that classification be based upon the component which gives the product its essential character. If each of the components contribute equally to the use of the article, classification is determined by reference to GRI 3(c) which provides that classification be based upon the component which appears last in the tariff. The two components of this product (the burlap cone and steel tripod) are stated to be equal in importance and value. The steel tripod is last in the tariff, and its subheading will be the basis of classification. Accordingly, the "Tree-Pee" is classifiable in subheading 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS) which provides for [o]ther articles of iron or steel. The duty rate will be 3.5 percent ad valorem. 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 Melvyn Birnbaum at 212-466-5487. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division