The tariff classification of a snowflake ornament from Vietnam

N288089 July 28, 2017 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Dionisia Melman The Jewelry Group div. of Nine West Holdings 1411 Broadway NY, NY 10018 RE: The tariff classification of a snowflake ornament from Vietnam Dear Ms. Melman: In your letter dated July 10, 2017, you requested a tariff classification ruling. The submitted sample will be retained by this office. The product under consideration, style number 60476669-SZU, is described as a snowflake ornament. It consists of a zinc snowflake measuring approximately 2-1/2 inches around, which is covered in clear glass rhinestones. Dangling from the top of the snowflake is a gold colored zinc charm depicting the year “2017” and a textile ribbon for hanging. The classification of merchandise under the 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 GRIs will be applied, in the order of their appearance.Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which 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 article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The snowflake ornament is a composite good consisting primarily of a base metal ornament and charm and numerous glass rhinestones. We find that neither the zinc component nor the glass component imparts the essential character. GRI 3(c), HTSUS, directs that in such circumstances the classification will be the heading that appears last in numerical order among those which equally merit consideration. In this particular case, the heading for the base metal component appears last in numerical order and as such the ornament will be classified in the heading that provides for ornamental articles of base metal. The applicable subheading for the snowflake ornament 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, and parts thereof, other. 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 HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. 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 Barbara Kaiser at barabara.kaiser@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division