The tariff classification of an iron wire and LED bow decoration from China

N362060 June 18, 2026 CLA-2-83:OT:RR:NC:N5:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Sofia Ramirez Costco 730 Lake Drive Issaquah, WA 98027 RE: The tariff classification of an iron wire and LED bow decoration from China Dear Ms. Ramirez: In your letter dated June 3, 2026, you requested a tariff classification ruling. Photographs and descriptions of the merchandise were included in your inquiry. The merchandise under consideration is described as an LED Bow Decoration, Item number 1851620. It is made of a 3-dimensional iron wire frame in the shape of a bow that is covered with two layers of polyester mesh fabric and white and red LED lights. The two layers of fabric are glued onto the wire bow frame, and the led string lights are attached to the perimeter of the body and tails of the bow using zip ties. The bow measures 48”x 48” with 2 tails of ribbon measuring 23” and 35.5”. The LEDs on the bow simply enhance the decorative effect of the article; any lighting of the surrounding space is only incidental to the use of the lights as a decorative article. The bow is marketed for the holiday season and designed for both indoor and outdoor use. An adapter, power cord, screws, and two sturdy 2-inch hanging loops are included. You have suggested the LED Bow Decoration could be classified under subheading 6307.90.9891, Harmonized Tariff Schedule of the United States (HTSUS) which provides for, “other made up textile articles, other.” We disagree. The LED Bow Decoration is composed of different components (base metal, fabric, and lights) 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 mesh fabric and lights provide visual appeal; however, they are secondary to the metal component, which establishes the physical structure, defines the recognizable shape of the bow, and is the predominate material in value. Consequently, we find that the metal component imparts the essential character. The applicable subheading for the LED Bow Decoration, Item number 1851620 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; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other. The rate of duty will be Free. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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, (for) James P. Forkan Director National Commodity Specialist Division