CLA-2-06:RR:NC:2:231 K80465
Ms. Mary Van der Vieren
Wal Mart Logistics
MS #0410 - L - 32
601 North Walton Boulevard
Bentonville, AR 72716-0410
RE: The tariff classification of garlands of natural pinecones from China.
Dear Ms. Van der Vieren:
In your letter, dated October 27, 2003, you requested a tariff classification ruling.
We are returning your samples as you have requested.
The merchandise, item 20260, is a garland of natural pinecones that measures nine feet in length. There are three assortments as follows:
1) silver, laser glitter pinecones with berries and green pine
2) natural pinecones with green pine
3) gold, laser glitter pinecones with green pine
In your correspondence you inquire as to the applicability of Heading 9505, which provides for articles for Christmas festivities. Because of exclusions within Heading 9505, natural products (i.e., real wreaths) are classified elsewhere than in Heading 9505.
In HRL 951416, dated November 25, 1992, HQ ruled that rattan wreaths decorated with natural pinecones, artificial leaves, natural holly, natural fern, seed pods, and a bow, are classifiable in subheading 0604.99, HTS. In the ruling, HQ stated, “We note that the instant wreath is primarily composed of rattan, fern, pinecones, and holly, all of which are natural, as opposed to artificial…Therefore, the wreath is not classifiable in 9505…Whereas the wreath is adorned, primarily, with decorative material that is natural, as opposed to artificial, the article has the essential character of florists’ wares, as referred to in the EN’s, and is classifiable in Heading 0604.”
Accordingly, the applicable subheading for garlands of natural pinecones (item 20260) will be 0604.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared, other, other, other. The rate of duty will be 7 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Thomas Brady at (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division