CLA-2-44:OT:RR:NC:2:230
Mr. Ken Ayoub
Sugar Lulu LLC.
P.O. Box 1313
Norwalk, CT 06854
RE: The tariff classification “Picture Perfect Pin-Ups” from China
Dear Mr. Ayoub:
In your letter dated January 30, 2014, you requested a tariff classification ruling on “Picture Perfect Pin-Ups”. A sample was submitted for our review and will be returned to you, as requested.
The sample includes a 6-foot-long piece of colored metal chain with looped ends for hanging and six wooden clothespin-style clips measuring 5/8” wide by 2 ¾” long. The clips are covered with decorative printed papers. The clips are designed to hold photographs and artwork along the chain in a “clothesline” fashion. The clips are decorative and are not utilized for hanging clothing.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. The Explanatory Notes to the Harmonized System provide guidance interpreting 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" refers to goods that: (a) consist of at least 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. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.
The chain and wood clips are, prima facie, classified in different headings. The chain and clips perform the singular function of displaying photos and artwork, and are put up together for retail sale. This office, therefore, considers the “Picture Perfect Pin-Ups” to be a set for the purposes of classification. The essential character of the set is imparted by the decorative wood clips, as the clips are essential to the display of photos and artwork.
The applicable subheading for the “Picture Perfect Pin-Ups” will be 4421.90.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 3.3 percent ad valorem.
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 http://www.usitc.gov/tata/hts/.
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 Laurel Duvall at (646) 733-3035.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division