The tariff classification of "Bushmaster Rattling Bags" from China

N067509 July 20, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9760 Mr. Kim Young BDP International, Inc. 2929 Walker Rd. NW, 2nd floor Grand Rapids, MI 49544 RE: The tariff classification of “Bushmaster Rattling Bags” from China Dear Mr. Young: In your letter dated June 29, 2009, you requested a tariff classification ruling on behalf of your client, Meijer Distribution. Your ruling request covers two products: the “Bushmaster Lite Rattle Bag” (item # 2606714) and the “Bushmaster Rattling Bag” (item # 95952). Two samples (one of each item) were submitted and are being returned, as you requested. The products in question are imitation “rattling antlers” and are used by hunters to imitate the sound of fighting deer bucks. The “Bushmaster Lite Rattle Bag” (item # 2606714) consists of seven (7) hardwood dowel rods of different diameters and lengths, which have chamfered ends. Three of the dowel rods have been sawn along the length, removing part of the rod and creating a flat surface. The dowel rods have been placed in a sealed nylon mesh bag, which has two straps for carrying and for belt attachment. The “Bushmaster Rattling Bag” (item # 95952) consists of eight (8) hardwood dowel rods of different diameters and lengths, which have chamfered ends. Four of the dowel rods have been sawn along the length, removing part of the rod and creating a flat surface. The dowel rods have been placed in a nylon drawstring pouch with an elastic strap for belt attachment. The two styles of “Bushmaster Rattling Bags” are composite goods by application of General Rules of Interpretation (GRIs), 3 (b), HTSUS, which states as follows: Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (Emphasis added.) The essential character of these products is imparted by the wood dowel rods which play the primary role in the functioning of these products. The applicable subheading for the “Bushmaster Rattling Bags” will be 4421.90.9760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood. The rate of duty will be 3.3 percent 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 Paul Garretto at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division