The tariff classification of decorative sprays from China.

N226608 August 15, 2012 CLA-2-39:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 3926.90.3500 Pam Reeder Attorney in Fact Evans and Wood & Co., Inc. 900 Town and Country, Ste 150 Houston, TX 77024 RE: The tariff classification of decorative sprays from China. Dear Ms. Reeder: In your letter dated July 10, 2012, on behalf of Hobby Lobby Stores, Inc., you requested a tariff classification ruling. You have submitted samples and descriptions for two decorative items. As requested, the samples submitted will be returned to you. Item 302976 is a spray adorned with blue acrylic ornaments shaped into flower petals. Each acrylic flower petal is about 1.5 inches in diameter and attached together by means of base metal wires. The metal wires resemble twigs which are attached to a thicker base metal wire wrapped in brown paper to form a branch. This item is approximately 24 inches long and composed of 84% acrylic beads, 15% base metal wire, and 1% paper. Item 310474 is a spray adorned with blue acrylic ornaments shaped into flower petals. Each acrylic flower petal is about 2.5 inches in diameter and attached together by means of base metal wires. The metal wires resemble twigs which are attached to a thicker base metal wire wrapped in brown paper to form a branch. This item is approximately 24 inches long and composed of 91% acrylic beads, 8% base metal wire, and 1% paper. The subject decorative sprays are composed of different components and are considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case, the acrylic flower petals impart the essential character to both goods, in that, the weight of the ornaments exceed that of the other materials or components, and moreover, one’s eye is focused on the blue acrylic flower petals that highly adorn each of the sprays. The applicable subheading for the sprays, will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Other.” The rate of duty will be 6.5% 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 Neil H. Levy at (646) 733-3036. Sincerely, Thomas J. Russo Director National Commodity Specialist Division