The tariff classification of a multifunctional wall hanging from China

N246872 November 15, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4414.00.0000 Ms. Lisa Morales Pier 1 Imports 100 Pier 1 Place Level 11 P.O. Box 961020 Fort Worth, TX 76161 RE: The tariff classification of a multifunctional wall hanging from China Dear Ms. Morales: In your letter dated September 26, 2013, you requested a tariff classification ruling. The ruling was requested on a multifunctional wall hanging, item 2778177. A sample was submitted for our examination and will be returned to you, as requested. Item 2778177 is a wall hanging measuring 37” (L) x 18 ¾” (H). It is composed of six conjoined solid wood frames – three aligned horizontally in a bottom row, and three in a top row – and plywood letters forming the word “Family” across the left side of the top row. The three top row frames function as photo displays. Two are classic frames with protective glass and back openings for the insertion of photos. The third is an open frame; a fibrous cord spans the width of the area inside the frame. A small wooden clothespin holds the photo to the cord, as clothing would be hung on a clothesline. The bottom row center frame is also a classic photo frame. An antique-style, decorative, metal key and four metal hooks are affixed to a solid panel in the right side frame. The large left side frame acts as a calendar; printed PVC/polypropylene cards on metal loops flip to display the day, date, and month. 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 is applicable. Because the materials (i.e., wood, PVC/polypropylene, and metal) from which the sample is constructed are prima facie classifiable in different headings, the wall hanging is a composite good within the meaning of General Rule of Interpretation (GRI) 3(b). GRI 3(b) states, in pertinent part: (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. In accordance with the Explanatory Notes (ENs) for GRI 3(b), the essential character of an item may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the goods. As you stated in your letter, the wood predominates in bulk, quantity, weight, and value. While the calendar and metal hooks are functional elements, the frames provide the article’s consumer appeal. The frames outnumber, and are incorporated into, the calendar and hook elements. Most importantly, however, the wooden word “Family” more closely correlates to pictures, and therefore, frames, than to a calendar or hooks. For this reason, it is the frames that impart the article’s essential character. You suggest that the competing subheadings merit equal consideration, and that wall hanging is classifiable in accordance with GRI 3(c). We disagree. We find that the metal elements are minor in proportion and function, and that the printed calendar is also a less significant element to the item. Because we are able to determine the essential character of the item, GRI 3(c) is not considered. The applicable subheading for the picture frames will be 4414.00.0000, HTSUS, which provides for wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty will be 3.9 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 Laurel Duvall at (646) 733-3035. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division