The tariff classification of place card and photo holders from China

N226075 July 31, 2012 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000; 6702.10.2000 Ms. Pam Reeder Evans and Wood & Co. Inc. 900 Town and Country, Suite 150 Houston, TX 77024 RE: The tariff classification of place card and photo holders from China Dear Ms. Reeder: In your letter dated July 6, 2012, you requested a tariff classification ruling on behalf of Hobby Lobby Stores Inc. The submitted samples will be returned per your request. The merchandise under consideration is four decorative articles that you indicate are principally used as place card holders and photo holders. Item number ASEA1012, described as a “Card Holder with Word,” consists of a medium density fiberboard (MDF) base, measuring approximately 3-3/4 inches high, in the shape of a partial “flip-flop” sandal decorated with a base metal flower and toe thong. The base is painted in bright colors with the word “Live.” Two base metal wires, approximately 3-1/2 inches long, extend vertically from the base and are coiled at the top. You indicate that this article is designed to hold and display place cards or photos. Item number 781468, described as a “Black and White Place Card Holder 6 PC Set,” consists of six porcelain and base metal wire place card holders packed together in a clear plastic clamshell package. The base of each holder consists of a 1-1/2 inches high by 1 inch diameter white porcelain cylinder decorated with a black glaze design. A 1-1/2 inch high coiled base metal wire extends vertically from the base and is designed to hold and display a place card for a table place setting. Item number 795732, described as a “Swirl Card Holder 8 PC Set,” consists of eight green painted steel wire place card holders packaged together in a cardboard box with a clear plastic cover. The wire is coiled and flattened at the bottom to form the base or stand. A smaller coil at the top is designed to display a place card. Item number 164038 is described as a “Plastic/Wood Windmill Photoclip in Pot.” It is approximately 1¼” high and features a wood base in the shape of a flower pot, a wood dowel approximately 3½” tall that is glued to the base of the pot imitating the stem of a flower, and a wood end cap that is glued to the top and inserted with a metal alligator clip that holds a photo. A plastic spinning windmill used to imitate the bloom of the flower is glued to the top and shapes of foam leaves are glued to the bottom of the dowel. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which 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 article. Item number 795732, made entirely of steel, is classifiable in accordance with GRI 1. Item numbers ASEA1012, 781468 and 164038 consist of at least two different components (ASEA1012 is made of base metal and wood; 781468 is made of base metal and porcelain; 164038 is made of wood, plastic and base metal) that are, prima facie, classifiable in different headings. Pursuant to GRI 3(b), the essential character of item numbers ASEA1012 and 781468 is imparted by the base metal components. However, since the extensive decorative nature of item 164038 far exceeds the functional aspect of the photo clip, the essential character of the Windmill Photo Clip is imparted by the artificial foliage. The applicable subheading for item numbers ASEA1012, 781468 and 795732 will be 8306.29.0000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other. The rate of duty will be free. The applicable subheading for item number 164038 will be 6702.10.2000, HTSUS, which provides for artificial flowers, foliage and fruit and parts thereof, articles made of artificial flowers, foliage or fruit, of plastics, assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods. The rate of duty will be 8.4 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 Barbara Kaiser at (646) 733-3024. Sincerely, Thomas J. Russo Director National Commodity Specialist Division