CLA-2-83:OT:RR:NC:N4:433
David Prata
Trade Compliance Analyst
OHL International, at CVS Health
1 CVS Drive, Mail Code 1049
Woonsocket, RI 02895
RE: The tariff classification of metal ornaments from China.
Dear Mr. Prata:
In your letter dated May 6, 2015, on behalf of CVS, you requested a tariff classification ruling. A sample of the letter C was submitted with you request. As requested, the sample submitted will be returned to you.
Item 491497 is described as the “3D Metal Letters Series.” This series is an assortment of three dimensional, 9-inch high metal ornaments in the shape of letters of the alphabet. Each Marquee-style letter is battery powered and when turned to the on position, the letter is illuminated with six LED lights. The letters of the series can be hung on a wall or arranged on a flat surface to spell words. Company provided information indicates that the material composition is made of 80% iron, 10% plastic and 10% glass (bulbs).
The letters are composed of different components (i.e., metal, glass and plastic), 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.
In this case, the metal strongly dominates as a percentage of the composition of the ornaments, and moreover the structure and shape of the letters are provided by the metal contributing to its name, the 3D Metal Letter Series. As such, it is the opinion of this office that the metal imparts the essential character to the 3D Metal Letters Series.
The applicable subheading for the 3D Metal Letters Series will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: statuettes and other ornaments, and parts thereof: Other.” The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent TSUS 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