CLA-2-46:OT:RR:NC:2:230
Ms. Katie Carney
The Hipage Co., Inc
227 E Plume Street
Norfolk, VA 23510
RE: The tariff classification of decorative “pumpkins” from China
Dear Ms. Carney:
In your letter dated May 5, 2010 you requested a tariff classification ruling on behalf of your client C & F Enterprises.
The ruling was requested on four decorative pumpkins, identified as item Nos.: MP09039, MP09040, MP09044, and MP09043. A picture and a description of the goods were submitted for our review. The “pumpkins” are constructed with a Styrofoam core, which is completely covered with thin, narrow strips of wood (pine). Some of the strips are long and smooth, reaching from the top to the bottom; others are short strips rounded at one end, which create a rough looking surface. Depending on the item, one or two fabric leaves are placed at the top of the “pumpkins” along with a metal spring. The decorative “pumpkins” measure as follows: item # MP09039 23 cm x 23 cm x 15cm, item # MP09040 18 cm x 18 cm x 12.5 cm, item # MP09044 12.5 cm x 12 cm x 20 cm, and item # MP09043 14.5 cm x 14.5 cm x 15.5 cm. The intended purpose of the “pumpkins” will be for decorative use.
The 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. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1 and if the heading and legal notes do not otherwise require, the remaining GRI will be applied in the order of their appearance.
GRI 3 states as follows:
3. When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or 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, even if one of them gives a more complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
The decorative “pumpkins” are composite goods consisting of two key materials, Styrofoam and wood strips. The essential character of the subject “pumpkins” is imparted by the surface material, that is, the wood strips, which provides the visual impact, texture, markings, color, consumer appeal, and nature of the product.
Chapter Note 1 of Chapter 46, HTSUS, states as follows:
In this chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54. (Emphasis added.)
The thin strips of wood (pine) are plaiting material of Chapter 46. Thus, the applicable subheading for the decorative “pumpkins” will be 4602.19.4500, HTSUS, which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other (than of bamboo or rattan: Other (than of baskets, bags, luggage, handbags or flatgoods): Other: Of willow or wood: Other (than wickerwork). The rate of duty will be 6.6 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 Paul Garretto at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division