The tariff classification of a metal decorative item from China

N304117 May 22, 2019 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Long Vu Manager, Customs Compliance Walgreen Co. 304 Wilmot Road, MS #3163 Deerfield, IL 60015 RE: The tariff classification of a metal decorative item from China Dear Mr. Vu: In your letter dated April 19, 2019 you requested a tariff classification ruling. The submitted sample has been examined and will be returned as you requested. The merchandise under consideration, identified as “Metal Truck”, Walgreens Item Code (WIC) 119107, consists of a pickup truck decoration with fall/autumn harvest-themed decoration. The pickup truck is 12 inches long and made of entirely of base metal. In the back of the pickup truck are three Styrofoam pumpkins with plastic stems, two natural pinecones, and fall colored leaves made of polyester fabric. The pumpkin, pine cone, and leaves are attached to a foam base and joined together by flexible metal wire. The pickup truck is painted white with a distressed rustic appearance, and black painted metal wheels resembling tires. The material break down of the item by value is 45 percent artificial foliage/pumpkins/pine cones and 55 percent metal; and the material breakdown by weight is 20 percent artificial foliage/pumpkins/pine cones and 80 percent metal. In your letter, you suggested that the classification for the Metal Truck, WIC 119107, should be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f plastics: [a]ssembled by binding with flexible materials such as wire, paper, textile materials or foil, or by gluing or by similar methods.” We disagree with your proposed classification. The Metal Truck, WIC 119107 is composed of different components (base metal, wood, Styrofoam, plastic, and polyester fabric) and is considered a composite good. The Explanatory Notes to the 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 Styrofoam pumpkins with plastic stems, two natural pinecones, and fall colored leaves made of polyester fabric provide the visual appeal, however, that is secondary to the metal component, which defines the recognizable shape of the truck, is the predominate material, in both value and weight, and provides the primary visual appeal. Consequently, we find that the metal component imparts the essential character. The applicable subheading for the Metal Truck, WIC 119107 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