CLA-2-44:OT:RR:NC:2:230
Ms. Melanie Vaillant
Kheops International
P.O. Box 177
Colebrook, NH 03576
RE: The tariff classification of decorative wooden items from Indonesia
Dear Ms. Vaillant:
In your letter dated July 10, 2012 you requested a tariff classification ruling.
The ruling was requested on two decorative bamboo items: a “Shaman Wand” (30052) and a “Peace Calumet” (30053). Two representative samples were submitted for our review and will be returned to you, as requested.
The “Shaman Wand” is a decorative bamboo stick. The wand measures approximately 20” long x 1” in diameter. The core of the bamboo stick is covered in a suede-like textile, faux fur, woven trim, leather straps, sisal rope and textile thread. The wand is decorated with plastic and wood beads, feathers, shaped bone pieces and an animal horn. You state that the horn is imitation and is made of polyresin. The beads and bones are inserted through the hanging leather strap. Attached to the top of the wand is a hexagon- shaped crystal. A leather strap attached is for the purposes of hanging on a wall.
The “Peace Calumet” is a decorative bamboo stick that is curved to give the appearance and shape of a pipe. The pipe measures approximately 16” long x ¾” in diameter. The core of the pipe is covered in a suede-like textile fabric, leather straps, sisal rope and a faux fur, woven trim and thread. The pipe is decorated with plastic beads, feathers and shaped bone pieces. Both ends of the pipe have small openings. A leather strap attached is for the purposes of hanging on a wall.
The Harmonized Tariff Schedule of the United States General Rule of Interpretation Harmonized Tariff Schedule of the United States (“HTSUS”) 3 (b) states as follows: (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 bamboo wand and calumet are both composite goods made up of different materials. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material that gives them their essential character. The essential character of the subject wand and calumet is imparted by the bamboo, which is the structural material that allows the items to function as a wand and calumet.
The applicable subheading for the “Shaman Wand” will be 4420.10.0000, HTSUS, which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Statuettes and other ornaments, of wood. The rate of duty will be 3.2 percent ad valorem.
Although the calumet is said to be intended for decorative purposes, it appears that it may be capable of functional use as a smoking pipe.
The applicable subheading for the “Peace Calumet” will be 9614.00.2500, HTSUS, which provides for Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof: Pipes and pipe bowls: Of wood or root: Other. The rate of duty will be $0.04 cents each plus 3.2 percent ad valorem.
Articles classifiable under subheadings 9614.00.2500 and 4420.10.0000, HTSUS, which are products of Indonesia, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.
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,
Thomas J. Russo
Director
National Commodity Specialist Division