The tariff classification of decorative bird figure from China

N277051 July 29, 2016 CLA-2-46:OT:RR:NC:4:234 CATEGORY: Classification TARIFF NO.: 4602.19.8000 Mr. David Prata OHL International At CVS Health Mail Code 5055 One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of decorative bird figure from China Dear Mr. Prata: In your letter dated June 16, 2016, you requested a tariff classification ruling. The ruling was requested on CVS item number 178931A Bird Décor. A sample was submitted for our review and will be returned to you, as requested. The bird figure measures approximately 3” (L) x 8” (W) x 3.5 (H). It is manufactured from a base of polystyrene foam which has been covered on its upper half with cattail leaf strips, on its lower half with nonwoven sisal. It has small wings made from pine cone pieces, and its tail “feathers” are twigs measuring 2-3mm in diameter. Its eyes and beak are plastic, and the bird has been lightly coated with glitter. 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., polystyrene foam, leaf strips, sisal, and other materials) from which the sample is constructed are prima facie classifiable in different headings, the bird is a composite good 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. You state that the supplier argues that the essential character is imparted by the polystyrene foam. While the polystyrene foam provides the structure of the bird figure, Customs Headquarters instructs in rulings HQ W968064, W968066, and 956763 that, for such foam figures, it is not the structural material, but the covering decorative material that imparts the article’s essential character. Therefore, the bird will be classified according to its covering materials. You argue that the cattail leaf imparts the essential character of the bird figure. However, we note that virtually all of the materials covering the bird figure – the cattail leaf strips, the sisal, and the birch branches – meet the definition of plaiting materials as set forth in Note 1 to Chapter 46, HTSUS: 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. With the exception of the pine cone pieces, plastic beak and eyes, and glitter decoration, we find that the bird is covered in plaiting materials and therefore constitutes an article of Chapter 46, HTSUS. The applicable subheading for the bird figure will be 4602.19.8000, 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: Of vegetable materials: Other: Other: Other: Other. The rate of duty will be 2.3 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 https://hts.usitc.gov/current. 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 laurel.duvall@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division