The tariff classification of a decorative wine topper from an unidentified country

N213368 April 24, 2012 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Kamal K. Mangat Ganz 1 Pearce Road Woodbridge, ON L4L 3T2 RE: The tariff classification of a decorative wine topper from an unidentified country Dear Mr. Mangat: In your letter dated April 10, 2012, you requested a tariff classification ruling. Pictures of the product were submitted with your request. The merchandise under consideration is described as a Wine Topper, item number 7532C. It comes in several colors and consists of three parts: a cast iron fleur-de-lis style ornament, a glass receptacle for a votive candle (candle not included), and a cork base that fits into the opening of a wine bottle. The fleur-de-lis ornament is attached to the top of the cork and has two identical sides which support and surround the votive holder. Under the General Rules of Interpretation (GRI), specifically GRI 3(b), of the Harmonized Tariff Schedule of the United States (HTSUS), the subject wine topper is composed of different components (metal, glass and cork) and is considered a composite good. A composite good under GRI 3(b) will be classified as if consisting of the material or component which gives it its essential character. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good. It appears that the subject wine topper is designed essentially for decorative purposes. Given the prominence and decorative appeal of the base metal fleur-de-lis ornament, we find that this component provides the essential character. The cork element does not merit equal consideration in terms of value, function or consumer appeal. In addition, light from a candle placed behind the ornament would only serve to enhance its decorative effect. The applicable subheading for the wine topper will be 8306.29.0000, HTSUS, which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other. The general rate of duty will be free. 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 Barbara Kaiser at (646) 733-3024. Sincerely, Thomas J. Russo Director National Commodity Specialist Division