The tariff classification of decorative wall plaques from China

N248460 December 26, 2013 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of decorative wall plaques from China Dear Mr. Stinson: In your letter dated October 31, 2013, you requested a tariff classification ruling. Samples were submitted and will be returned per your request. The merchandise under consideration described as Wall Art, Liss item number 9022087, Mfg item number 96562-63-64-65-66-67, includes the following five designs: Gecko, Fish, Butterfly, Dragonfly and Sun Face. The Sun Face design is the subject of a previous ruling and will not be addressed in this letter. Each design consists of colorful base metal and glass components and includes a metal hook for hanging on a wall. The Gecko features a head, tail, tongue, legs and feet made of metal, a metal wire-framed glass body, and glass marble eyes wrapped in spiral metal wire. The Fish features several large metal fins, a metal face, and a metal wire-framed body made of glass. The Butterfly features a metal body, a metal head, round metal eyes, antenna made of metal wire, a metal wire frame that forms the wings, four glass inserts and twelve plastic imitation gemstones that enhance the wings. The Dragonfly features a long metal body, a metal head, round metal eyes, a metal wire frame that forms the wings, four glass inserts and ten metal wire-wrapped glass marbles that enhance the wings. The subject wall plaques are made of more than one component. As such, they are composite goods. 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. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. In this case, we find that no one component imparts the essential character to the subject wall plaques. As such, they are classified by application of GRI 3(c), according to their metal component. The applicable subheading for the decorative wall-mounted plaques will be 8306.29.0000, Harmonized Tariff Schedule of the United States (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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division