CLA-2-39:OT:RR:NC:N4:421
Ms. Susanne Shanteau
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072-2170
RE: The tariff classification of an artificial flower basket and decorative picks from China
Dear Ms. Shanteau:
In your letter dated May 6, 2009, you requested a tariff classification ruling.
Four samples were included with your request. Style 430139785 is described as a decorative basket. It consists of a handled basket made of natural straw filled with artificial pine branches, artificial holly berries and natural pine cones. The basket and foliage are permanently glued together and cannot be separated. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of the basket in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3 (c) states that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the basket and foliage are considered to be a composite article. No single component imparts the essential character, so the basket with foliage will be classified in accordance with GRI 3(c) in the provision for the festive foliage.
The remaining three samples are described as Christmas picks, style assortment A982919X. The pick labeled A982918 consists of a small gold colored plastic drum decorated with gold glitter and gold string, a shiny red ornament style plastic ball, and a sprig of gold colored molded plastic holly berries, surrounded by three artificial pine branches and three artificial holly leaves. The predominant features of this pick are the drum and ball. The pick labeled A982914 consists of one foam plastic ball covered with red glitter, one foam plastic cube covered with red glitter and tied with a gold ribbon to resemble a gift box, and one foam plastic holly sprig covered with red glitter, surrounded by three artificial pine branches and three artificial holly leaves. The predominant features of this pick are the foam plastic gift box and the foam plastic ornament ball. The third pick is not labeled with a style number. This pick consists of one shiny purple ornament style plastic ball, one foam plastic cylindrical shape covered with purple glitter and tied with a gold ribbon to resemble a round gift box, and one natural pine cone, surrounded by three artificial pine branches and three artificial holly leaves. The predominant features of this pick are the ornament, gift box and pine cone. In all three picks, the artificial pine branches are made of plastic sheeting partially cut to resemble individual strips and the holly leaves are made of woven textile fabric.
The picks are not considered to be festive foliage of Chapter 95 of the HTSUS. They are incomplete articles in the condition as imported as they may be used to decorate functional articles that do not fall in chapter 95.
The samples are being returned as you requested.
The applicable subheading for the decorative basket, style 430139785, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: other: other. The rate of duty will be Free.
The applicable subheading for the decorative picks, style assortment A982919X, will be 3926.40.0000, HTSUS, which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division