The tariff classification of wooden table decorations from China.

N266804 July 31, 2015 CLA-2-44:OT:RR:NC:N4: 234 CATEGORY: Classification TARIFF NO.: 4420.10.0000; 9505.10.1500 Mr. Long Vu Walgreen Co. 304 Wilmont Road, MS #3163 Deerfield, IL 60015 RE: The tariff classification of wooden table decorations from China. Dear Mr. Vu: In your letter dated July 19, 2015 you requested a tariff classification ruling. The samples submitted will be returned to you. Item number 915696 is described as “LED Lighted Bridge Table Décor”. The item is a battery operated wooden table top decoration. It measures approximately 6 inches tall by 45/8 inches wide by 21/8 inches deep. It is constructed of plywood and one LED bulb that is located in the middle of the bridge. The light is intended only to enhance its decorative appeal or effect, not to illuminate the surrounding area. The item is available in two styles. The first style features a star on top of a Christmas tree with burning candles and wrapped presents. The second styles features burning candles on top of holly leaves and berries. The literature states that the items will be marketed and sold during the Christmas season. The LED Lighted Bridge Table Décor with holly leaves and berries is composed of different components (plywood and one LED bulb), and is therefore considered a composite good. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), at 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. This office is of the opinion that the essential character of the LED Lighted Bridge Table Décor with holly leaves and berries is imparted by the plywood outer construction. The applicable subheading for the LED Lighted Bridge Table Décor with holly leaves and berries 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% ad valorem. The applicable subheading for the LED Lighted Bridge Table Décor in the shape of a Christmas tree will be 9505.10.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of wood.” 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 TSUS 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@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division