The tariff classification of Lighted Branches from China

N214941 May 17, 2012 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Alice Liu Atico International USA, Inc. P.O. Box 14368 Fort Lauderdale, FL 33302 RE: The tariff classification of Lighted Branches from China Dear Ms. Liu: In your letter dated April 16, 2012, you requested a tariff classification ruling. The ruling was requested on Item A073EA03202, “UL 5pk 24” H 25L pathway trees assortment”. Two samples of the item were submitted for our examination; one will be retained for reference, and the other will be returned. The item consists of five clusters of rigid willow branches, each held together with plastic zip ties. The branches measure approximately 20 to 21 inches in length, and range from approximately 5mm to 9mm in diameter. Attached to the bottom of each cluster is a 4-inch-long, two-pronged, metal wire stake for anchoring the branches. Intertwined among the branches and held in place by plastic zip ties is a string of clear or colored lights. The branches are painted and coated with glitter. You state that the branches are for indoor and outdoor use, and are to be marketed during the Christmas season. 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. The item is constructed of multiple materials, but primarily of willow branches and lights. As such, neither GRI 1 nor 2 governs classification of the item. Because the materials from which the item is constructed 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 (ENs) 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. The willow branches constitute the greatest weight, visual impact, and structure, and therefore impart the essential character of the item. Additionally, classification based upon the lighting is precluded by Legal note 1(l) to Chapter 94, HTSUS, which specifically excludes decorations other than electric garlands from classification in Chapter 94. The applicable subheading for the Lighted Branches item will therefore be 4420.10.0000, HTSUS, which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Statuettes and other ornaments, of wood. 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, Thomas J. Russo Director National Commodity Specialist Division