CLA-2-83:OT:RR:NC:N1:121
Elizabeth McGuffin
Dollar General
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a decorative metal sign from China
Dear Ms. McGuffin:
In your letter dated September 14, 2021, you requested a tariff classification ruling.
The merchandise under consideration is described in your request as “metal sign décor”, SKU# 30801601. The item is a one sided decorative metal sign to be used in the home. The sign is meant to sit on furniture or to be hung on the wall. You state it will be sold in the seasonal section of your store and measures approximately 36 inches by 1 inch by 8 inches. The sign is made of 100 percent iron and has the words “Flowers & Garden” stamped into the metal, so the words are raised. The background of the sign is painted green, and the raised letters are silk screen printed white. It should be noted that the stamped lettering can easily be read, even without the coloration printed on the top of the stamping. The metal sign has an exterior frame made from 100 percent medium density fiberwood (MDF).
The subject decorative metal sign, SKU# 30801601 is composed of different components (base metal and MDF) and is considered a composite good. The Explanatory Notes 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 consists only of the material or component that imparts the essential character to the composite good. In the case of the subject metal sign décor, we find that the painted iron sign with stamped letters, which offers the aesthetic and decorative element, provides the essential character. As such, the decorative metal sign, SKU# 30801601 is classified by application of GRI 3(b), according to its base metal component.
The applicable subheading for decorative metal sign, SKU# 30801601will be 8306.29.0000, 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 HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current.
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 Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division