CLA-2-67:OT:RR:NC:N2:222
Ms. Una Gauthier
Barthco International Inc., Division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a wreath made of artificial flowers, foliage and natural twigs from China
Dear Ms. Gauthier:
In your letter dated December 11, 2008, on behalf of CVS/Pharmacy, you requested a tariff classification ruling.
The submitted sample is identified as a lavender wreath, item 445097. The front of the wreath consists of plastic purple lavender flowers, plastic green leaves and polyester green leaves. These components are all attached to a plastic green vine by means of both glue and by fitting one part into another. The vine is twisted around into a circular wreath shape and held in place by means of twisted wire. In turn, the vine is attached to a base made of natural twigs by means of additional twisted wire. The twig base also maintains it circular wreath shape by means of twisted wire.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic lavenders and plastic leaves provide this item’s ornamental and decorative appeal, give the item its unique quality and serve to make it distinct. The twig base serves the subordinate role of providing support for the green vine and the attached lavenders and leaves. There are many more plastic leaves in this item than polyester leaves. The polyester leaves and the twig base also serve the subordinate role of embellishing the visual impact of the principal objects, which are the plastic lavenders and the plastic leaves. Therefore, it is the opinion of this office that the plastic components provide this item with the essential character within the meaning of General Rule of Interpretation (GRI) 3(b).
The applicable subheading for item 445097 will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of plastics: assembled by binding with flexible materials such as wire, paper, textile materials or foil, or by gluing or by similar methods. The rate of duty will be 8.4 percent ad valorem.
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 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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division