The tariff classification of the “Family Tree Frame” from China.

N253938 June 16, 2014 CLA-2-83:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 8306.30.0000 Aaron Cullen Lead Coordinator, Customs Compliance CVS One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of the “Family Tree Frame” from China. Dear Mr. Cullen: In your letter dated May 22, 2014, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Item number 968146 is the Family Tree Frame by Wayland Square™. The item is a metal, ornamental display unit in the shape of a tree, of which ten, metal, decorative picture frames can be placed along the branches by means of chain link attachments. The ten picture frames hang from the ornamental display tree. The ornamental display tree and decorative picture frames come in a black finish. The Family Tree Frame measures approximately 14½ inches long by 3¼ inches wide by 14½ inches high, and the picture frames measure approximately 1½ inches by 2½ inches. This item is intended primarily, although not solely, for displaying one’s family members. The Family Tree Frame is composed of different components (metal display unit and metal hanging picture frames) and is considered a composite good, as well as a set for tariff purposes. The Explanatory Notes (ENs) 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 or set 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. In this instance, we are of the opinion that the ten picture frames made of metal impart the essential character to the Family Tree Frame, in that the purpose of the good is to depict one’s family members within the picture frames placed along the branches of the ornamental display tree. It is the picture frames that allow for the showing of his or hers family tree, within an ornamental display unit in the shape of a tree. The applicable subheading for Family Tree Frame will be 8306.30.0000, HTSUS, which provides for “bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Photograph, picture or similar frames; mirrors; and parts thereof.” The rate of duty will be 2.7 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/. 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 Neil H. Levy at E-mail address: neil.levy@dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division