The tariff classification of a wind spinner and lantern from China.

N257450 October 17, 2014 CLA-2-83:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 8306.29.0000; 7013.99.8000 David Prata Trade Compliance Coordinator CVS On-site Import Representative OHL International One CVS Drive, Mail Code 1049 Woonsocket, RI 02895 RE: The tariff classification of a wind spinner and lantern from China. Dear Mr. Prata: In your letter dated September 15, 2014, on behalf of CVS Health, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. Item number 988944, is described as the “Hanging Windspinner.” The item features two decorative brass-plated steel rings resembling stylized solar coronas framing a decorative blue and green glass sphere. The glass sphere is colored prior to solidification, is mainly blue in color with a wide-band of green angling downwards cutting across its center, and contains glow-in-the-dark crystals that provide soft illumination at night. Company provided information indicates that the steel weighs more than the glass and that the glass cost more than the steel. The Hanging Windspinner is composed of different components (base metal and glass) and is considered a composite good. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), Rule 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. If no essential character for the composite good can be determined, then Rule 3 (c) provides that classification will be determined by the heading which occurs last in numerical order among those headings which equally merit consideration. Observation of the sample, indicates that both the brass-plated steel rings and the colored glass sphere contribute equally to adorning this hanging ornament. In this instance, we find that no essential character determination can be made, in that, the weight and cost of the base metal and glass are appreciable to each other, and moreover, both materials contribute highly to ornamenting the Hanging Windspinner. The applicable subheading for the Hanging Windspinner 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, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: statuettes and other ornaments, and parts thereof: Other.” The rate of duty will be free. Item number 989881, is described as the “Solar Butterfly Lantern.” The item is a mason-style, clear glass jar with a solar panel incorporated into the screw-on lid closure.  A plastic butterfly trimmed with an artificial flower hangs suspended from metal wire on the inside of the lid and contains a flashing, light emitting diode (LED) mechanism powered by the solar panel and battery pack with an on/off control.  The bottom of the jar contains several strands of artificial grass beneath the butterfly.  The light is not used to illuminate the area, but rather to enhance the decorative article within the jar. The decorative glass jar has a carry handle and measures approximately 3½ inches wide by 10 inches high (including carry handle). You advised us that the unit value of the vase is over three dollars but not over five dollars. The applicable subheading for the Solar Butterfly Lantern will be 7013.99.8000, HTSUS, which provides for “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Other glassware: Other: Other:  Other: Valued over $3 each: Other: Valued over $3 but not over $5 each.”  The rate of duty will be 11.3% 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.h.levy@cbp.dhs.gov or Nicole Sullivan at e-mail address: nicole.d.sullivan@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division