CLA-2-44:OT:RR:NC:N4:234
Steve Thome
Supply Chain Director
Terrybear, Inc.
946 W. Pierce Butler Route, Suite 101
Saint Paul, MN 55104
RE: The tariff classification of memory chests from China.
Dear Mr. Thome:
In your letter dated January 6, 2016, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Item numbers QBCM33 and QBCM33B are described as “MDF memory chests” used to memorialize loved ones. The QBCM33 chest contains an urn for human cremains, a photo frame keepsake, a cremation planning booklet, and a box of thank you notes. The QBCM33B is the same chest as the QBCM33, and has the same contents as the QBCM33, with the exception of the urn. The outside of the chest is Medium-density Fibreboard (MDF) with wood grained paper veneer, which is coated with a high gloss polyurethane finish. The chest has a lid that is hinged and a metal latch to secure the contents. The chest is completely lined with a textile fabric on all inner surfaces, including the inner lid. It is listed that the chest’s dimensions are: 12.5 inches wide by 10.3125 inches deep by 6.375 inches high.
The Explanatory Notes (ENs), which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note X to Rule 3 (b) of the General Rules of Interpretation (GRIs), that the term “goods put up in sets for retail sale” means goods which: 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 and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
Each memory chest is a {set} for tariff purposes, in that the MDF chest, the MDF photo frame keepsake, cremation planning and information book and box of thank you notes are prima facie classifiable in different headings of the HTSUS; consist of articles closely related to memorialize loved ones, such as a chest that holds the remains of the recently deceased (with or without a provided urn), a planning and information book concerning the cremation process, a photo frame that contains the image of the recently deceased and thank you notes to be sent to all those that paid homage to the recently deceased; and is put up in a manner suitable for sale directly to users without repacking.
Goods classifiable as “sets” under GRI 3 (b) of the HTSUS are classified as if they consisted of the component or components taken together, which can be regarded as conferring on the set as a whole its essential character. Regarding the essential character of the merchandise concerned, the Explanatory Notes (ENs) to the HTSUS, at 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, we are of the opinion that the MDF imparts the essential character to the memory chests. The sample provided reveals that the MDF provides a solid structure to the memory chests and that the weight of the MDF of the chests far exceeds that of any other material contained within the set. Moreover, observation of the sample reflects wooden memory chests, which are highly adorned on the outside with a high gloss (lacquered-like) wood grained paperbacked veneer.
The applicable subheading for item number QBCM33 and QBCM33B will be 4420.90.6500, 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: Other: Jewelry boxes, silverware chests, cigar and cigarette cases and similar boxes, cases and chests, all the foregoing of wood: Other: Lined with textile fabrics.” 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 [email protected]
Sincerely,
Deborah Marinucci
Acting Director
National Commodity Specialist Division