The tariff classification of a decorative hanging plaque from China

N240403 April 12, 2013 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 Fort Lauderdale, FL 33301 RE: The tariff classification of a decorative hanging plaque from China Dear Ms. Liu: In your letter dated April 1, 2013, you requested a tariff classification ruling. A representative sample of the article was submitted with your request. The merchandise under consideration, item number A076GA04843, “Owl with ‘Welcome’ Sign,” is described in your letter as a harvest iron wall plaque. It is made of 60 percent iron/40 percent glass by weight and measures 20 inches high by 11 inches wide. The product embodies a whimsical representation of an owl consisting of a glass body and iron wings, feet, head and eyes. The eyes are formed in the shape of flowers; the wings and feet are formed in the shape of leaves. An arched iron sign with the word “WELCOME” embossed across it hangs above the owl. The entire product is colored in autumn hues, such as gold, orange and green. It is suspended from a metal hook and chain and measures 26 inches high when hung. Item number A076GA04843, “Owl with ‘Welcome’ Sign,” is composed of different components (iron and glass) and is 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, due to the visual impact of the metal decorative components together with the metal welcome sign, we find that the base metal components impart the essential character. The applicable subheading for item number A076GA04843 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