The tariff classification of napkin ring from China.

N242479 June 19, 2013 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Mr. David Larson Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of napkin ring from China. Dear Mr. Larson: In your letter dated May 20, 2013, you requested a classification ruling. The sample is being returned to you, as requested. The submitted sample is a napkin ring. The item is comprised of tin bells, pinecones and PVC pine needles. A paper covered wire extends from the base of each giving the appearance of a stem that wraps around in the shape of a ring. The value of each component that makes up the finished article is 35% PVC; 20% tin; 30% pinecone; 10% wire and 5% flora paper. You have suggested classification under subheading 9505.10.1500, Harmonized Tariff Schedule of the United States (HTSUS), we disagree. Chapter 95, Note 1(v) states that "This chapter does not cover: (v) Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function…" Although, the napkin ring maybe decorative it serves a utilitarian function of holding a napkin at a table setting. The napkin ring is considered a composite good within the meaning of General Rule of Interpretation (GRI) 3. The artificial foliage, pinecone and tin bells provide the napkin ring with ornamental and decorative appeal. The artificial foliage predominate the pinecone and tin bells, both by value and weight. It is the opinion of this office that the PVC pine needles provide the essential character within the meaning of (GRI) 3(b). The applicable subheading for the napkin ring will be 6702.10.2000, HTSUS, which provides for Artificial flowers, foliage and fruit and parts thereof: articles made of artificial flowers, foliage or fruit: Of plastics: Assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods. The rate of duty will be 8.4% 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 Rosemarie Hayward at 646-733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division