CLA-2-44:OT:RR:NC:2:230
Ms. Kim A. Harper
Pier 1 Imports
100 Pier 1 Place, 9th Floor
Fort Worth, Texas 76102
RE: The tariff classification of wooden table decorations from China
Dear Ms. Harper:
In your letter dated May 15, 2010 you requested a tariff classification ruling.
The ruling was requested on two wooden table decorations identified as Sku# 2462987 and Sku# 2463728. Two samples were submitted for our examination and will be returned to you as requested.
Sku# 2462987 is a wooden decoration that is horizontally connected by three wood sections with letters spelling the word “HALLOWEEN”. On the back of the wooden table decoration there are metal wire coils to allow the display of multiple photographs. The decoration measures approximately 27.25 inches long and 7 inches tall. The decoration is adorned with four carved wooden pieces that depict a black cat, ghost, candy corn and jack-o-lantern.
Sku# 2463728 is a wooden decoration with carved letters that spell the word “BOO”. It is adorned with three carved wooden pieces that depict a pumpkin, ghost, and bat. The wooden table decorations have metal wire coils attached to the back of the items to allow the display of multiple photographs. The decoration measures approximately 11.13 inches long and 9 inches tall.
Although you state that both the "HALLOWEEN” and "BOO" wooden table decorations are marketed as decorations for the Halloween holiday, we find the items have a utilitarian purpose in the display of photographs by the use of metal wire coils attached to the back of the wooden decorations. Consequently, the items are not classifiable as festive articles and will be classified by their constituent material.
GRI 3 states as follows:
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.
We find that the wood provides the bulk, the value, and the visual impact to the subject decoration. Thus, the wood imparts the essential character to the product.
The applicable subheading for the wooden table decorations will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Statuettes and other ornaments of wood". The rate of duty will be 3.2 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