The tariff classification of a decorative card holder from China

N235616 December 5, 2012 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a decorative card holder from China Dear Ms. Liu: In your letter dated November 6, 2012, you requested a tariff classification ruling. The submitted sample will be retained by this office The merchandise under consideration, item number A072BA04973, is described as a “Christmas Wooden Wall Plaque Decoration with Card Holder.” It consists of a two-dimensional decorative central figure made of wood, two smaller decorative wood figures, a twisted gold colored wire frame, and a textile loop for hanging. The curled wire frame functions to hold and display numerous holiday greeting cards. The product comes in two styles: one having a snowman central figure, the other having a Santa Claus central figure. The two smaller figures on both styles resemble Christmas tree ornaments. You state in your letter that this product is made of 55 percent wood and 45 percent iron wire. It measures approximately 10-1/2 inches in diameter by ½ inch in thickness. Although marketed for the holiday season, the “Christmas Wooden Wall Plaque Decoration with Card Holder” is excluded from classification as festive per Note 1(v) to Chapter 95, which excludes articles having a utilitarian function. The decorative card holder is a composite good because it is composed of different components (iron and wood). The Explanatory Notes (EN) 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. Based on a review of the material breakdown and the role of each component in relation to the good, it is determined that the decorative card holder does not have an essential character. Consequently, classification will be in accordance with GRI 3(c), which requires, in part, that the item be classified in the heading which occurs last in numerical order among those which merit equal consideration. The applicable subheading for the decorative card holder 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 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