The tariff classification of an iron tree topper and decorative picks from China

N336900 December 14, 2023 CLA-2-83:OT:RR:NC:N5:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000; 9505.10.2500 Sally Gifford Geodis 5101 S Broad StreetPhiladelphia, PA 19112 RE:  The tariff classification of an iron tree topper and decorative picks from China Dear Ms. Gifford: In your letter dated December 4, 2023, you requested a tariff classification ruling on behalf of QVC, Inc. The merchandise under consideration is identified as a set that includes one tree topper and 6 decorative picks, style # S86374. All of the items are made of gold-painted iron. The Christmas tree topper ornament depicts a bird in flight atop a spiral wire base for simple, secure attachment to the top of a Christmas tree. The tree topper measures approximately 4.3” long by 1.8” wide by 9” high, is specially designed for use on top of a Christmas tree, and will be marketed and sold as a Christmas tree topper. Each pick represents a different shape of a bird in flight. Each bird measures approximately 4.6 inches long, 0.3 inches wide, 2.2 inches high, and is attached to a 12.4 inch tall rigid iron stake. The stake does not bend, and it doesn't possess any other characteristics that would help it attach to tree branches. The decorative picks can be placed on the Christmas tree, or placed into planters in the same room to add to the Christmas décor. You note that the picks are more suited for general decorations, not Christmas tree decorations. The tree topper and 6 decorative picks will only be sold online or on QVC TV and will be marketed and sold specifically for Christmas. You state these items will be imported and sold together in one plain brown cardboard package, which doubles as the ship-to-customer packaging. The Explanatory Notes to the Harmonized Tariff System of the United States (HTSUS) provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The subject tree topper and decorative picks are classified in two different headings and sold together at retail without repacking, thereby fulfilling parts (a) and (c) of the above definition. However, the fact that both items at issue are packaged together for retail does not mean that they are considered a "set" for tariff purposes. Both items must also be dedicated to a "particular need" or "specific activity.” One could argue that both items are used to decorate a Christmas tree or a room at Christmas time, however, we note that while the bird picks may be used at Christmas, they are not limited exclusively to Christmas use. They cannot easily be used to decorate a Christmas tree. Their physical appearance is not so intrinsically linked to Christmas such that their use during other time periods would be aberrant. They may be used to decorate floral arrangements, centerpieces, plants, wreaths, gift packages, etc. on various occasions throughout the year. As such, it is the opinion of this office that the tree topper and the decorative picks are not so related as to be clearly intended for use together or in conjunction with one another for a single purpose or activity. Thus, the tree topper and decorative picks do not constitute a "set", according to the above definition and must be classified separately. The applicable subheading for the 6 gold-painted iron picks 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. The applicable subheading for the gold-painted iron Christmas tree topper will be 9505.10.2500, HTSUS, which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: 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 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