The tariff classification of decorative owl and hedgehog figures from China

N248972 January 24, 2014 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9780; 6307.90.9889 Mr. Brian G. Pearce CVS Pharmacy One CVS Drive Mailcode 1049 Woonsocket, RI 02895 RE: The tariff classification of decorative owl and hedgehog figures from China Dear Mr. Pearce: In your letter dated December 17, 2013, you requested a tariff classification ruling. The ruling was requested on a two decorative figures: an Owl, item BS1430S-1, and a Hedgehog, Item BS1430S-2. Samples were submitted for our examination and will be returned to you, as requested. The owl figure measures approximately 6” (H) x 6” (W) x 4.5” (D). It is constructed of a polyfoam core that is overlaid with multiple materials, including pinecones, wood slices, straw, chipwood, and paper yarn. The predominant materials covering the greatest amount of surface area are the pine cones and the wood slices. The hedgehog figure measures approximately 6.5” (H) x 6.5” (D) x 4.75” (W). It is also constructed of a polyfoam core overlaid with multiple materials, including woven sisal cordage and straw. The woven sisal is the predominant material covering the greatest amount of surface area. 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., polyfoam, pine cones, wood slices, woven sisal, straw) from which the samples are constructed are prima facie classifiable in different headings, the figures are composite goods 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. While the polyfoam provides the structure of both the owl and hedgehog figures, Customs Headquarters instructs in rulings HQ W968064 and W968066 that, for such foam figures, it is not the structural material, but the covering decorative material that imparts the article’s essential character. Therefore, both items will be classified according to their covering materials. The woven sisal covers approximately 80 percent of the surface of the hedgehog, and therefore imparts the essential character. The owl is covered with many materials, but the two materials meriting equal consideration are the wood slices and the pine cones. Because the two are generally equal in surface area and visual impact, the owl is classified by the wood slices, in accordance with GRI 3(c). The applicable subheading for the owl figure will be 4420.10.0000, HTSUS, which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Statuettes and other ornaments, of wood. The rate of duty will be 3.2 percent ad valorem. The applicable subheading for the hedgehog figure will be 6307.90.9889, which provides for Other made up articles, including dress patterns: Other: Other: Other: Other: Other. The rate of duty will be 7 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/. Importation of these products may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location: U.S. Department of Agriculture A.P.H.I.S., PPQ 4700 River Road, Unit 136 Riverdale, MD 20737 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