The tariff classification of jewelry holders from China

N240556 May 2, 2013 CLA-2-79:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7907.00.6000 Ms. Pam Reeder Evans and Wood & Co., Inc. 900 Town and Country, Suite 150 Houston, TX 77024 RE: The tariff classification of jewelry holders from China Dear Ms. Reeder: In your letter dated April 1, 2013, on behalf of Hobby Lobby Stores, you requested a tariff classification ruling on jewelry holders. The submitted samples will be returned as you requested. The articles under consideration are identified as a Jewelry Holder with Knobs and Hooks, Item number 769844 and a Wood Jewelry Holder with Hooks, Item number 765644.  The Jewelry Holder with Knobs and Hooks consists of a plaque and a stand made of medium-density fiberboard (MDF) with a MDF frame that is painted in a red distressed finish.  The jewelry holder in question measures approximately 17.5 inches in width, 18.5 inches in height in the center portion, and 14 inches in height on the left and the right side.  The central area of the plaque is covered in burlap and the top area of the plaque is trimmed with an iron flower.  Four zinc handles, two zinc hooks, two ceramic knobs and one acrylic knob are affixed to the central area of the plaque by screws.  The base of the plaque is designed to function as a stand that enables the jewelry holder to be placed upright on a dresser or other piece of furniture.  The handles, hooks and knobs are designed to hang jewelry for storage and display in the home. Please be advised that the Wood Jewelry Holder with Hooks was previously classified by our office in New York Ruling N238621 dated March 19, 2013. In your original letter dated July 10, 2012, you suggested classification for the Jewelry Holder with Knobs and Hooks, Item number 769844, in subheading 4414.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden frames for painting, photographs, mirrors or similar objects, in accordance with ruling NY N088925.  We disagree with this suggested classification as the instant item is distinguishable from the jewelry display in that ruling.  That item was an empty wood frame with small hooks that represented a negligible portion of the weight and value of the item, to the extent that the item was regarded as decorative.  The subject jewelry holder, however, has significant metal, ceramic and acrylic components whose function overrides the decorative aspect of the frame.  The wood frame does not impart the essential character of the Jewelry Holder with Knobs and Hooks, and, therefore, the item cannot be classified in heading 4414. The Jewelry Holder with Knobs and Hooks is a composite article that consists of a MDF plaque, stand and frame, a burlap panel, an iron flower, zinc handles and hooks, ceramic knobs and an acrylic knob.  The MDF components, the burlap component, the iron component, the zinc components, the ceramic components and the acrylic component are classified in different headings.  Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs), taken in order.  GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.  Since no one heading in the tariff schedules covers the MDF, burlap, iron, zinc, ceramic and acrylic components of the subject jewelry holder in combination, GRI 1 cannot be used as a basis for classification.  GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. As the jewelry holder is a composite good, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character.  EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods.  It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.”  We must determine whether the MDF, burlap, iron, zinc, ceramic or acrylic component imparts the essential character to the jewelry holder.  It is the role of the constituent material or components in relation to the use of the good that imparts the essential character.  In this case, the zinc handles and hooks are the majority of the components used to hang jewelry for storage or display.  Therefore, it is the opinion of this office that the zinc components impart the essential character to the jewelry holder.  In accordance with GRI 3(b), the jewelry holder under consideration will be classified as an other article of zinc. The applicable subheading for the Jewelry Holder with Knobs and Hooks, Item number 769844, will be 7907.00.6000, HTSUS, which provides for other articles of zinc, other.  The rate of duty will be 3 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 Ann Taub at (646) 733-3018. Sincerely, Thomas J. Russo Director National Commodity Specialist Division