CLA-2-44:OT:RR:NC:N4:433
Joseph Stinson
Omni Global Sourcing Solutions, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of “cross wall hangings” from China.
Dear Mr. Stinson:
In your letter dated June 5, 2014, on behalf of Rite Aid, you requested a tariff classification ruling. As requested, the Rite Aid submitted sample (green color, cross wall hanging with the word peace) will be returned to you.
The merchandise concerned is a series of three assorted decorative cross wall hangings. Rite Aid item number 9033821 (cross-reference number 0-11822-09669-0); is a green color, cross wall hanging with the word peace, while the other two cross-referenced numbers, 0-11822-33877-6; is a red color, cross wall hanging with the word hope and 0-11822-09668-3, is a brown color, cross wall hanging with the word believe. Each of these items consist of a Medium-density fibreboard (MDF) cross, and have two painted red ribbons with frosted white accents that are centered and attached to the cross, onto which holly leaves and bell berries are affixed to the front ribbon. A triangular ring is affixed to the upper back portion of the cross for hanging the decoration on a wall. Behind the two ribbons is a stapled wire, looping around with an attached sign containing one of the designated words – peace, hope and believe. This item measures approximately 14 inches in height by 10 inches in length.
In your letter, you suggested classification of the cross wall hangings under subheading 9505.10.1500 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: … Christmas ornaments.”). Consistent with Headquarters ruling H082597 dated December 14, 2009, a cross is not so intrinsically linked to Christmas that its use during other times would be aberrant. Moreover, a cross is not used or displayed principally during a festive occasion.
The cross wall hangings are composed of different components (i.e. base metal and MDF) and are considered composite goods. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
We recognize that the metal foliage (i.e., metal ribbons, metal leaves and metal bell berries) contributes to the decorative appearance and consumer appeal of the three wall hangings; yet, its decorative aspect is not critical to the faithful who pay reverence to the symbolism of the cross by means of its recognizable shape. It is the MDF that provides the crosses’ structure, gives the wall hangings their shape, has the greatest surface area, and is the predominant material contributing to the wall hangings’ consumer appeal. Accordingly, the essential character of the crosses is imparted by the MDF. See New York ruling N242138 dated June 12, 2013.
The applicable subheading for the cross wall hangings 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% 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 Neil H. Levy at E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division