CLA-2-42:OT:RR:NC:N4: 234
Alex P. Matulac
Contaq Enterprise, U.S.A
1086 Gallery Court
San Diego, CA 92114
RE: The tariff classification of handcrafted decorative articles from Philippines
Dear Mr. Matulac:
In your letter dated January 18, 2015, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
The ruling was requested on five handcrafted decorative articles, identified as follows:
Code Number EB 8, a Double Dolphin statue, is constructed completely of acacia, ebony, or adawi wood and is carved into the likeness of two dolphins. The overall outer surface of the double dolphin is black, brown and natural wood. The Double Dolphin measures approximately 16 inches by 9 inches. It is intended to be used as a decorative object.
Code number PA 14, a Wooden Tray, is constructed of acacia wood and rattan materials and is carved into a wooden tray. The overall outer surface of the Wooden Tray is brown and natural wood. The item measures approximately 11 inches by 11 inches. It is intended be used as a decorative tray.
Code number MA 62, a Duck and Chicken Jewel Box, is constructed of acacia wood and rattan materials and is carved into a duck and chicken jewel box. The overall outer surface of the Duck and Chicken Jewel Box is brown and natural wood. The item measures approximately 6 inches by 6 inches. The item is intended to be used as a table top décor, or jewel box.
The Wooden Tray, Duck and Chicken Jewel Box are composite goods made up of components classifiable under different headings. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the item is imparted by the wood. The carved figure gives the item its commercial identity and consumer appeal.
The applicable subheading for the Double Dolphin, Wooden Tray and Duck and Chicken Jewel Box will be 4420.10.0000, Harmonized Tariff Schedule of the United States (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.
No Code Number, a Rattan Ball, is constructed of rattan vine. It consists of strips of the inner part of the rattan vine. The rattan ball measures approximately 14 inches in diameter. The item is intended to be used as Christmas décor, table decors in a tray with various colors, hanging decors, toys, and the like.
No Code Number, a Bamboo Basket, is constructed of the thin strips of the bamboo tree’s outer layer. The outer layer forms the tough, hard outer surface of the main tree. The Bamboo basket measures approximately 6 inches by 3½ inches The item is intended to be used as a table top receptacle, container, shelf or china cabinet décor, candy basket, jewelry basket, pen holder, gift, wedding celebration tokens and the like.
The Rattan Ball and the Bamboo Basket are constructed of plaiting materials, as described in Chapter Note 1 to Chapter 46, Harmonized Tariff Schedule of the United States (HTSUS), which states: 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.
The applicable subheading for Rattan Ball will be 4602.12.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: Of vegetable materials: Of rattan: Other: Other. The rate of duty will be 6.6 percent ad valorem.
The applicable subheading for the Bamboo Basket will be 4602.11.0900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: Of vegetable materials: bamboo: Other baskets and bags, whether or not lined: Other. The rate of duty will be 10 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 Albert Gamble at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division