CLA-2-14:OT:RR:NC:N2:235
Mr. Michael Mason
LTD Commodities LLC
2800 Lakeside Drive
Bannockburn, IL 60015
RE: The tariff classification of “decorative natural balls” from China
Dear Mr. Mason:
In your letter dated April 23, 2009, you requested a tariff classification ruling.
The subject product, “decorative natural balls” will be imported from China and used for decoration purposes. The balls consist of eight different decorative circular balls, and will be imported together in a mesh plastic bag, and sold as a set. In your letter, you indicate that each ball is constructed of a polyfoam core, each with a covering of one of the natural materials indicated below glued to its surface. The natural material completely obscures the underlying polyfoam core. The decorative materials consist of twisted grass, two different types of oak leaves, sliced cross-sections of whole rattan, sliced cross-sections of willow branches, two types of pine cone, and pine nut shell. Samples were supplied with your request letter and are being returned to you as requested.
The polyfoam balls covered with oak leaf, pine cone, and pine nut shell are provided for in heading 1404 of the Harmonized Tariff Schedule of the United States which includes in part “Vegetable products not elsewhere specified or included”. The polyfoam balls covered with twisted grass are provided for in heading 4602 of the HTSUS which includes in part “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601”. The polyfoam balls covered with sliced willow and sliced rattan are provided for in heading 4420 which includes in part “Other ornaments of wood”.
Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI), taken in order. The term "sets" is discussed in GRI 3(a). GRI 3(a) provides that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods. The instant product consists of at least two different articles that are, prima facie, classifiable in different headings as indicated above. It consists of articles put up together to carry out a specific activity (decoration). Finally the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the “decorative balls” in question are within the term “goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character. To be classified at GRI 3(b), the set must be classifiable as if the set consisted of the one article which gives the whole its essential character, insofar as this criterion is applicable. The Explanatory Notes indicate that the characteristic which gives the set its essential character may include the quantity, weight or value or role the component plays in the set. The set of decorative balls in question consist of eight different items, five of which if imported separately would be classified in heading 1404, two of which would be classified in heading 4420, and one of which would be classified in heading 4602. The essential character of the set of balls is imparted by the five items classified under heading 1404 due to their predominance by quantity in the set.
The applicable subheading for the “decorative natural balls” will be 1404.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Vegetable products not elsewhere specified or included: Other: Other." The duty rate will be Free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
This merchandise may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact that agency regarding possible applicable regulations at the following location: U.S. Department of Agriculture APHIS Plant Protection and Quarantine Permit Unit
4700 River Road, Unit 136 Riverdale,
MD 20737-1236
Telephone number: 877-770-5990
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/.
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 Paul Hodgkiss at (646) 733-3046.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division