The tariff classification of decorative animal figures from China.

N262000 March 27, 2015 CLA-2-46:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4602.19.8000; 4420.10.0000 Mr. David Prata OHL International at CVS 1 CVS Drive, Mail Code 1049 Woonsocket RI 02895 RE: The tariff classification of decorative animal figures from China. Dear Mr. Prata: In your letter dated February17, 2015, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. The ruling was requested on Item number 333683, an assortment of 4” decorative statuettes including an owl, a fox and a hedgehog. The “owl” is constructed of a polyfoam core that is completely covered on the outside with natural and manmade materials. The greatest area, consisting of the head and body feathers (fully displayed), is covered with pinecones and wood chips. You provided the following percentage breakdown of materials used in the owl’s construction: 35% pinecones, 35% woodchips, 20% polyfoam, 3% sisal, 3% straw, 2% paper and 2% iron. The owl is three dimensional and when faced towards the front it measures approximately 4 inches in height by 4 ½ inches in length. The “fox” is constructed of a polyfoam core that is completely covered on the outside with natural and manmade materials. The greatest area, consisting of the head and body (fully displayed), is covered with sisal. You provided the following percentage breakdown of materials used in the fox’s construction: 79% sisal, 20% polyfoam and 1% paper. The fox is three dimensional and when faced towards the front it measures approximately 4 inches in height by 5¾ inches length. The “hedgehog” is constructed of a polyfoam core that is completely covered on the outside with natural and manmade materials. The greatest area, consisting of the head and body (fully displayed), is covered with burlap. You provided the following percentage breakdown of materials used in the hedgehog’s construction: 60% burlap, 20% polyfoam, 15% straw, 4% pinecones and 1% paper. The hedgehog is three dimensional and when faced towards the front it measures approximately 4 inches in height by 3 inches in length. 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 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. Note 1 of Chapter 46, Harmonized Tariff Schedule of the United States (“HTSUS”), states as follows: In this chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54. The applicable subheading for the Fox and Hedgehog, will be 4602.19.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah (con.): Of vegetable materials: Other: Other: Other: Other. The rate of duty will be 2.3 percent ad valorem. The Owl is a composite good consisting of different materials, pinecones, wood chip, sisal. Straw, paper, iron and polyfoam. All materials are equally important in making up the artificial bird. Consequently, the article will be classified according to General Rule of Interpretation 3 (c), (GRI), which governs the classification of such goods under the Harmonized Tariff Schedule of the United States (HTSUS). GRI3(c) provides that when neither material imparts the essential character of an article, the article shall be classified under the heading which appears last in numerical order among those which equally merit consideration. Products of pinecones are classifiable in chapter 14. woodchips materials are classifiable in chapter 44. The heading which appears last is 4420, HTSUS. The applicable subheading for the Owl will be 4420.10.0000, Harmonized Tariff Schedule of the United States (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 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 Albert Gamble at albert.gamble@ dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division