The tariff classification of a metal decorative item from China

N336130 November 3, 2023 CLA-2-83:OT:RR:NC:N5:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Lesa Hubbard JC Penney 6501 Legacy Drive, Suite B100Plano, TX 75024 RE:  The tariff classification of a metal decorative item from China Dear Ms. Hubbard: In your letter dated October 16, 2023, you requested a tariff classification ruling. The merchandise under consideration is described as a Rattan Christmas Sleigh, item number 356998, and is available in two styles. The first style is described as 9” H Sleigh, item number 356998-Z, and is made of 52 percent iron, 45 percent split rattan, 2 percent polyethylene, and 1 percent polyester. The second style is described as 6” H Sleigh and is comprised of 52 percent iron, 45 percent split rattan, 2 percent polyethylene, and 1 percent pinecone. Both styles have a rattan body in the shape of an open sleigh and a metal frame with metal runners. The sleighs are adorned with a small artificial wreath on the front and a sprig of artificial mistletoe berries and leaves on the back. You state this item will be placed in the store’s seasonal area with other Christmas/festive items and is intended for the consumer to use during the Christmas season as a Christmas decoration around the home. This office disagrees with your proposal that this merchandise should be classified in subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), as articles for Christmas festivities and parts and accessories thereof. Although the sleigh is decorated with a Christmas wreath and other foliage, the sleigh is designed to contain or support other decorative objects, therefore it cannot be classified as a festive article on its own. The Rattan Christmas Sleigh is composed of different components (primarily base metal and rattan) 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. If no essential character for the composite good can be determined, then Rule 3(c) provides that classification will be determined by the heading which occurs last in numerical order among those headings which equally merit consideration. This office finds that no essential character can be determined for the Rattan Christmas Sleigh. The rattan component, which provides the body of each sleigh, and the metal component, which predominates by both weight and value and provides significant structural and decorative appeal, are determined to be of equal significance. In this particular case the heading for the base metal component appears last in numerical order, therefore the 9” H Sleigh and 6” H Sleigh will be classified by application of GRI 3(c) in the heading that provides for base metal ornaments. The applicable subheading for both styles of the Rattan Christmas Sleigh, item number 356998, will be 8306.29.0000, HTSUS, which provides for Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jennifer Jameson at jennifer.d.jameson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division