CLA-2-46:OT:RR:NC:N4:234
Joseph Stinson
Omni Global Sourcing Solutions, Inc.
4050 S. 26th Street, #200
Philadelphia, PA 19112
RE: The tariff classification of a decorative wall plaque from China.
Dear Mr. Stinson:
In your letter dated December 23, 2015, on behalf of Rite Aid, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Rite Aid item number 9038959 is described as the “Pumpkin Wall Plaque Rattan.” The item measures approximately 13 inches by 13 inches high. The plaque is in the shape of a pumpkin and is backed by a wire frame, onto which layers of rattan are secured to the frame by means of thin strips of metal wire. The layers of rattan are visible and adorn the entire plaque. The front of the plaque is further adorned with artificial foliage pine cones, fall colored polyester maple leaves, and Styrofoam berries, a squash and miniature pumpkins.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRI will be applied, in hierarchical order of their appearance. For the Pumpkin Wall Plaque Rattan, neither GRI 1 nor GRI 2, govern the classification of the merchandise concerned.
The rattan strips covering the plaque constitutes plaiting materials, as described in Chapter Note 1 to Chapter 46, 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 Pumpkin Wall Plaque Rattan is composed of different materials that are prima facie classifiable in different headings, i.e., plaiting material, Styrofoam, polyester and wire, and as such, it is a composite good whose classification is governed by GRI 3 (b), HTSUS.
General Rule of Interpretation 3 (b) of the HTSUS 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.
Regarding the essential character of the Pumpkin Wall Plaque Rattan, being that of a composite good, 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, not only does the plaiting material form the structure onto which the decorative artificial foliage is placed, but also forms the three-dimensional shape of the pumpkin, and therefore equally contributes to the overall decorative appearance of the wall plaque. Further, the name of the item as marketed, the Pumpkin Wall Plaque Rattan, is indicative of the plaiting material used in the creating of the decorative wall plaque. Accordingly, the essential character of the wall plaque is imparted by the “plaiting material” of the {rattan} that forms the pumpkin structure and shape of the merchandise concerned. See Headquarters rulings: HQ H063640 dated August 3, 2009 and HQ H141058 dated January 20, 2011.
The applicable subheading for the Pumpkin Wall Plaque Rattan will be 4602.12.3500, 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: Wickerwork.” The duty rate is 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