The tariff classification of a decorative tabletop earring holder and wall-mounted jewelry holder from China

N226610 August 6, 2012 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 4420.90.8000; 8302.50.0000 Ms. Pam Reeder Evans and Wood & Co. Inc. 900 Town and Country, Suite 150 Houston, TX 77024 RE: The tariff classification of a decorative tabletop earring holder and wall-mounted jewelry holder from China Dear Ms. Reeder: In your letter dated July 10, 2012, you requested a tariff classification ruling on behalf of Hobby Lobby Stores. The merchandise under consideration is two decorative articles that can hold jewelry. Item 649731 is identified as a “Black, White, Pink Jewelry Display.” It consists of a 10-1/4 inch high by 7-1/4 inch wide rectangular piece of steel diamond mesh screen that is mounted in a rectangular 2-1/4 inch thick, medium-density fiberboard (MDF) frame. The article measures 15 inches high by 12 inches wide overall. The MDF frame is covered in decorative paper and trimmed with a ribbon bow embellished with artificial pearls in a pewter backing. There are two metal loops on the back for hanging on a wall. Post and hook earrings can be inserted into the mesh screen for storage and display. Item 388199 is identified as an “Earring Holder, Peace Sign.” It consists of a round section of fine steel mesh screen mounted between two layers of MDF. The top layer of MDF resembles a pink and white peace sign; a portion of the peace sign obscures part of the mesh screen. The back layer of MDF resembles a blue flower. A steel wire stand is mounted to the back of the article to enable it to stand on a table top, dresser, etc. Post and hook earrings can be inserted into the mesh screen for storage and display. Under the General Rules of Interpretation (GRI), specifically GRI 3(b), of the Harmonized Tariff Schedule of the United States (HTSUS), the subject articles are each composed of different components (base metal and wood) and are therefore considered composite goods. Composite goods under GRI 3(b) will be classified as if consisting of the material or component which gives them their essential character. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. In regard to item 649731, the wood component predominates by weight, provides structure to the article, and gives visual impact; the metal component provides the functionality of holding and storing earrings. Neither the wood component nor the metal component imparts the essential character. As such, by application of GRI 3(c), item 649731 is classified according to its metal component. You propose classification in subheading 7323.99.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for household articles of iron or steel; however, by application of GRI 3(a), the heading that provides the most specific description is preferred to headings that provide a more general description. Heading 8302, which provides for base metal mountings, fittings, and similar articles, provides a more specific description of item 649731 than heading 7323. Accordingly, item 649731 is not classified in heading 7323, HTSUS. In regard to item 388199, the wood component predominates by weight, gives structure to the article and provides visual impact; the wire mesh screen provides the functionality of holding and storing earrings. However, the wood frame, besides being highly decorative, also obscures a portion of the mesh screen, thereby increasing the article’s ornamental appeal and diminishing its functionality. We find that the decorative appeal of the article far exceeds its functionality. Consequently, the wood frame imparts the essential character. It is conceivable that a consumer would place this article in the home purely for its decorative appearance. Although you propose classification in subheading 7323.99.90, HTSUS, which provides for household articles of iron or steel, we find that pursuant to GRI 3(b), item 388199 is classified according to its wood component. The applicable subheading for item 649731 will be 8302.50.0000, HTSUS, which provides for base metal mountings, fittings and similar articles…hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be free. The applicable subheading for item 388199 will be 4420.90.8000, 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: 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 Barbara Kaiser at (646) 733-3024. Sincerely, Thomas J. Russo Director National Commodity Specialist Division