CLA-2 CO:R:C:G 088241 MBR
Mr. Mark Lu
International Business Corp.
4950 Candacraig Road
Alpharetta, Georgia
30201
RE: Ornamental cast iron spear points and other fence
decorations
Dear Mr. Lu:
This is in reply to your letter of October 12, 1990,
requesting classification of ornamental cast iron spear points
and other fence decorations, under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA).
FACTS:
The subject merchandise is made entirely of cast iron. Four
samples were submitted, three of which are ornamental spear
points for fences, and the third is an ornamental piece that has
repetitive curving shapes (intended to be attached to a fence).
ISSUE:
What is the classification of ornamental cast iron spear
points and other fence decorations, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA)?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUSA
govern the classification of goods in the tariff schedule. GRI 1
states, in pertinent part:
...classification shall be determined according to the terms
of the headings and any relative section or chapter notes...
The instant merchandise is prima facie classifiable under
the following provisions of the HTSUSA:
8306 Bells, gongs, and the like, nonelectric, of base metal;
statuettes and other ornaments, of base metal; and base
metal parts thereof:
8306.29.00 Statuettes and other ornaments, and parts thereof:
Other
* * * * * * * * * * * * *
7308 Structures (excluding prefabricated buildings of heading
9406) and parts of structures...of iron or steel; plates,
rods, angles, shapes, sections, tubes and the like, prepared
for use in structures, of iron or steel:
7308.90.90 Other: Other
* * * * * * * * * * * * *
7325 Other cast articles of iron or steel
7325.99.50 Other: Other: Other
You describe your merchandise as: "cast iron spear point and
cast iron fence decoration." Your descriptive literature states:
"You can create a whole new dimension in Ornamental Iron
fabrication. And it looks great." Clearly, this merchandise is
principally utilized for ornamental purposes and has minimal
utilitarian function.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN), page 1122, in regard to heading 8306
state, in pertinent part:
(B) Statuettes and Other Ornaments
This group comprises a wide range of ornaments of base metal
(whether or not incorporating subsidiary non-metallic parts)
of a kind designed essentially for decoration, e.g., in
homes, offices, assembly rooms, churches, gardens.
It should be noted that the group does not include articles
of a more specific headings of the Nomenclature, even if
those articles are suited by their nature or finish as
ornaments.
The group covers articles which have no utility value but
are wholly ornamental, and articles whose only usefulness is
to contain or support other decorative articles or to add to
their decorative effect, for example:
(1) Busts, statuettes and other decorative figures;...;
artificial flowers, rosettes and similar ornamental goods of
cast or forged metal (usually of wrought iron);...
It is Customs position that the subject imports are similar
ornamental goods of cast metal, designed essentially for
decoration, and are not provided for in a more specific heading
of the Nomenclature.
GRI 3.(a) states: "The heading which provides the most
specific description shall be preferred to headings providing a
more general description."
Therefore, the ornamental spear points and other decorations
of cast iron are properly classifiable under subheading
8306.29.00, HTSUSA, since this heading provides the most specific
description.
HOLDING:
The ornamental spear points and other fence decorations of
cast iron are properly classifiable under subheading 8306.29.00,
HTSUSA, which provides for: "[b]ells, gongs, and the like,
nonelectric, of base metal; statuettes and other ornaments, of
base metal; and base metal parts thereof: [s]tatuettes and other
ornaments, and parts thereof: Other." The rate of duty is 5% ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division