The tariff classification of decorative owl from China

N292502 December 15, 2017 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Joseph Stinson Omni Global Sourcing Solutions, Inc. 4050 S. 26th Street, #200 Philadelphia, PA 19112 RE: The tariff classification of decorative owl from China Dear Mr. Stinson: In your letter dated November 22, 2017, you requested a tariff classification ruling. The submitted sample was examined and will be returned per your request. The product under consideration is described as a “wood owl,” and identified as Rite Aid item number 9042909/Manufacturer item number AK129527S. This decorative article resembles a standing owl and measures approximately 5-1/2 inches high and 4-1/2 inches wide. The face, eyes, wings, feet, and back of the owl are made of base metal. The front chest area is made of nine oval-shaped pieces of wood that are affixed to the metal back in a layered pattern resembling feathers. The material breakdown you provided indicates that the owl is 55% metal and 45% wood. The owl is composed of different components (base metal and wood) and is considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), 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 consists only of the material or component that imparts the essential character to the composite good. The wood “feathers” provide visual appeal; however, they are secondary to the metal components, which provide structure and visual appeal. Consequently, we find that the metal components impart the essential character. The applicable subheading for the owl will be 8306.29.0000, 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 Jennifer Jameson at jennifer.d.jameson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division