CLA-2-69:OT:RR:NC:N4:428
Ms. Leslie Cholula
QVC
1200 Wilson Dr.
West Chester, PA 19380
RE: The tariff classification of terra cotta pots and saucers with a wrought iron hanging system from China.
Dear Ms. Cholula:
In your letter dated October 20, 2010, you requested a tariff classification ruling.
The merchandise under consideration is identified as “10 Piece Wrought Iron Plant Hanging System,” item H191198. The product will be used to hang plants. It is comprised of a wrought iron wall bracket with a scroll design, three interlocking wrought iron plant hangers, three terracotta pots, and three terracotta saucers. Each plant hanger holds one pot and saucer, and features a ring at the top and a hook on the bottom to facilitate hanging it to the next section, and onto the wall bracket. The pots have a black powder coat which is hand brushed with copper lacquer to add patina. When assembled, the Plant Hanging System measures 51 ½ inches in height. A photograph of the item was submitted with your request.
You propose classification of the Plant Hanging System as separate articles in subheadings 8302.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Base metal mountings, fittings and similar articles…hat-racks, hat pegs, brackets and similar fixtures, and parts thereof,” and 6912.00.4890, HTSUS, which provides for “Ceramic tableware, kitchenware, other household articles… Tableware and kitchenware: Other: Other: Other: Other, Other.”
Explanatory Note (EN) X to GRI 3(b) provides guidance as to whether merchandise constitutes “goods put up in sets for retail sale.” It states that the term “goods put up in sets for retail sale” shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings . . .; (b) consist of products or 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 (e.g., in boxes or cases or on boards).
Because the three criteria under EN X to GRI 3(b) are satisfied, the Plant Hanging System is considered “goods put up in sets for retail sale” and is classified as if it consists of the material or component which imparts its essential character.
EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods.” We find that the base metal components do not impart the essential character to the Plant Hanging System because their role is subordinate to that of the terra cotta pots. In this case, the terracotta pots impart the essential character to the good.
The applicable subheading for the 10 Piece Wrought Iron Plant Hanging System, item H191198, will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The rate of duty will be 6% 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 Sharon Chung at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division