The tariff classification of a decorative bird figure from China

N238617 March 21, 2013 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.19.8000 Ms. Nicole Marie White Marisol International 871 Ridgeway Loop, Suite 203 Memphis, TN 38120 RE: The tariff classification of a decorative bird figure from China Dear Ms. White: In your letter dated February 8, 2013, you requested a tariff classification ruling on behalf of your client, Hancock Fabrics, Inc. The ruling was requested on a decorative bird figure. A representative sample was submitted for our examination, and will be returned to you, as requested. The decorative bird figure measures approximately 5” (H) x 4 ¾” (L) x 2 ¼” (D). The bird’s body is constructed of Styrofoam covered with flax strands. The wings and tail are twigs measuring 1-2mm in diameter. The feet are composed of paper-wrapped metal wire. The bird wears a top hat and bow tie constructed of paperboard and a felt-like, non-woven textile. 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. For the instant item, neither GRI 1 nor GRI 2 governs classification. The flax strands covering the bird’s body, as well as the twigs forming the wings and tail, constitute plaiting materials, as described in Chapter Note 1 to Chapter 46, Harmonized Tariff Schedule of the United States (HTSUS), which states: In this chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54. The subject bird figure is composed of different materials that are prima facie classifiable in different headings, i.e., the plaiting materials, Styrofoam, textile, paper, and wire. As such, they are composite goods whose classification is governed by GRI 3(b). General Rule of Interpretation 3 (b) of the HTSUS states as follows: (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. The plaiting materials, textile, paper, and wire contribute to the decorative appearance and consumer appeal of the bird figure. The Styrofoam provides the bird’s structure. Headquarters ruling W968064, dated October 5, 2006, instructs, however, that it is not the structural material, but the element that provides the article’s consumer appeal, that imparts the essential character. The textile, paper, and wire, while significant in appearance are not critical to the bird’s appearance. The plaiting materials, which cover the body and compose the wings and tail, impart the essential character. The flax strands (unspun natural textile fibers), which provide the greatest surface area and the texture of the bird, are the predominant material contributing to the bird’s consumer appeal. The applicable subheading for the decorative bird figure will be 4602.19.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other (than of bamboo or rattan: Other (than of baskets, bags, luggage, handbags or flatgoods): Other (than of willow or wood): Other: Other. The rate of duty will be 2.3 percent ad valorem. Although you state that the bird figure will be marketed with Hancock Fabric’s “Christmas in July” collection, the bird itself is not a festive symbol, nor is it adorned with recognized festive motifs. The article is not limited to a specific festive occasion and is therefore not classifiable as a festive article in Chapter 95, HTSUS. 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