The tariff classification of a decorative reindeer from China

N102402 May 12, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.19.8000 Ms. Diane Newton UPS Supply Chain Solutions 280 Eastern Avenue Chelsea, MA 02150 RE: The tariff classification of a decorative reindeer from China Dear Ms. Newton: In your letter dated April 16, 2010 you requested a tariff classification ruling on behalf of your client Boston International Inc. The ruling was requested on a decorative reindeer (SKU # POGXC33). A sample of the product was submitted, which will be returned to you as you requested. The sample consists of a 11 ½” (l) x 18” (h) x 3 ½” (w) decorative reindeer. The reindeer is free standing and is composed of a styrofoam center with a birch bark veneer outer covering. A small (3” in diameter) decorative wreath is placed around the neck of the reindeer. The wreath is composed of plastic berries, and green polyester fabric strips. The wreath is held together with an iron wire. The product is intended to be used for decoration. The classification of merchandise under the Harmonized Tariff Schedule of the United States (“HTSUS”) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance. General Rule of Interpretation 3 (b) of the HTSUS states as follows:  (b) 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. The decorative reindeer is a composite good made up of two different materials. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the subject reindeer is imparted by the surface material because the surface material provides the visual impact, and the texture, markings, and color of the product. Chapter Note 1 of Chapter 46, HTSUS, states as follows: In this chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54. (Emphasis added.)  The birch bark, which completely covers the outer surface of the reindeer, meets the definition of "plaiting materials." The decorative reindeer is classifiable in heading 4602, HTSUS. The applicable subheading for the decorative reindeer will be 4602.19.8000, HTSUS, which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other (than of bamboo or rattan): Other (than baskets, bags, luggage, handbags or flatgoods): Other (than of willow or wood): Other (than wickerwork). The rate of duty will be 2.3 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