The tariff classification of hand-painted, decorative metal and wood wall art from China

N298407 July 13, 2018 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Gurminder Saini Ganz 1 Pearce Rd Woodbridge, Ontario L4L3T2 Canada RE: The tariff classification of hand-painted, decorative metal and wood wall art from China Dear Gurminder Saini: In your letter dated June 27, 2018, you requested a tariff classification ruling. This office reviewed the documentation and photos you submitted. The article under consideration is described as “hand-painted relief gallery art – bicycle”. It consists of a decorative image of a bicycle crafted out of galvanized metal and mounted to a rectangular pinewood base. Both the decorative metal bicycle and the pinewood base are hand-painted. The article is 23 inches wide by 35 inches high and is to be used for decoration on the wall or above the fireplace as wall art. The wall art 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 component provides the base and background visual appeal; however, it is secondary to the metal component, which defines the recognizable shape of the bicycle and thereby provides the primary visual appeal. Consequently, we find that the metal component imparts the essential character. The applicable subheading for the hand-painted decorative metal and wood wall art 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, 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