The tariff classification of a tabletop terrarium greenhouse from China

N194575 December 15, 2011 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Kiersten Schumacher QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a tabletop terrarium greenhouse from China Dear Ms. Schumacher: In your letter dated November 22, 2011, you requested a tariff classification ruling. The ruling was requested on a battery-operated, tabletop terrarium greenhouse, QVC Item number H194229. A representative sample of the product was submitted for our review and will be returned to you, as requested. The terrarium greenhouse measures approximately 15 3/4" (l) x 12 3/4" (h) x 8 1/4" (w). The base and framework of the item are constructed from wood, which you state to be China Fir. Each of the four sides, as well as the roof panels, has multiple transparent plastic windows, separated from one another by wooden “posts” and “beams”. One sloped side of the roof is hinged, and opens upward to provide access to the terrarium’s inside and contents. When closed, the lid locks with a decorative metal latch. Inside the terrarium is mounded, moss “ground”, which has the appearance of being planted with artificial foliage and flowers. Interspersed amongst the foliage is a string of light-emitting diode (LED) lights. The lights are powered by AA batteries, and the battery pack is hidden in the moss ground. While you provide a material percentage breakdown, this has been disregarded due to the fact that multiple materials, such as the metal and lights, are omitted. 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 GRIs will be applied, in the order of their appearance. Neither GRI 1 nor GRI 2 governs the classification of the instant item. Because the materials from which the terrarium greenhouse is constructed (i.e., wood, plastic, artificial foliage, LED lights, metal, etc.) are prima facie classifiable in different headings, the item is a composite good within the meaning of GRI 3(b). GRI 3(b) states, in pertinent part: (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. In accordance with the Explanatory Notes for GRI 3(b), the essential character of an item 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 goods. Although the plastic, artificial foliage, and lights contribute to the item’s visual impact and consumer appeal, it is the wood that predominates in weight and gives the item its structure, function, and identity as a terrarium greenhouse. Therefore, it is the wood that imparts the essential character of the item. The applicable subheading for the tabletop terrarium greenhouse will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94: other, other. The rate of duty will be 3.2 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division