The tariff classification of decorative wall crosses from China.

N063745 June 26, 2009 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Pam Reeder Evans and Wood & Co., Inc. 612 E. Dallas Rd., Ste. 200 Grapevine, TX 76051 RE: The tariff classification of decorative wall crosses from China. Dear Ms. Reeder: In your letter dated May 18, 2009, on behalf of Hobby Lobby Stores Inc., you requested a tariff classification ruling. The submitted samples are three styles of decorative wall crosses as follows: Item 399535 - Metal/Ceramic Wall Cross consists of a filigreed cross made of steel wire, approximately 6.5” high by 5” wide. Centered and wired on the front of the steel wire cross is a smaller, glazed ceramic cross approximately 4.5” high by 3” wide. The steel wire cross is topped by a ring for hanging the cross on a wall. The material content is 50% steel and 50% ceramic. Item 399667 - Wood Wall Cross with Ceramic Center consists of a painted wooden cross, approximately 8” high by 6” wide. Centered and glued on the front of the wooden cross is a smaller, glazed ceramic cross approximately 6.5” high by 5.25” wide. The wooden cross has a hole drilled at the top, into which a leather thong has been inserted, for hanging the cross on a wall. The material content is 55% wood and 45% ceramic. Item 216002 - Clay Cross with Round Center consists of a molded terracotta cross, approximately 4.5” high by 4” wide. The cross has been painted in layers of black, red, and gold paint for a “distressed” effect. A triangular ring has been affixed to the back of the cross, with a ribbon loop threaded through the ring, for hanging the cross on a wall. In your letter you indicate that in Item 399535 - Metal/Ceramic Wall Cross, the steel and ceramic components are equal by weight, and that neither component lends the item its essential character. It is your opinion that, by the application of General Rules of Interpretation (GRI) 3(c), the correct classification of this item is 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments, and parts thereof, of base metal, other, as the heading which occurs last in numerical order. You also indicate that in Item 399667 - Wood Wall Cross with Ceramic Center, the wooden component predominates by weight and that it is the wooden component that gives the article its essential character. It is your opinion that the correct classification of this item is subheading 4420.10.0000, HTSUS, which provides for statuettes and other ornaments of wood. Classification of merchandise under the HTSUS is in accordance with the GRIs. 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, which 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. In both Item 399535 - Metal/Ceramic Wall Cross, and Item 399667 - Wood Wall Cross with Ceramic Center, it is the ceramic cross that provides the visual impact and decorative appeal of the item. In the opinion of this office, the essential character of both crosses is imparted by the ceramic component. Your samples are being returned as requested. The applicable subheading for the decorative wall crosses, Item 399535 - Metal/Ceramic Wall Cross, Item 399667 - Wood Wall Cross with Ceramic Center, and Item 216002 - Clay Cross with Round Center, will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The rate of duty will be 6% ad valorem. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Sharon Chung at (646) 733-3028. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division