CLA-2-67:OT:RR:NC:N4:415
Ms. Regina Woody
Hobby Lobby Stores, Inc.
7707 Southwest 44th Street
Oklahoma City, OK 73179
RE: The tariff classification of sisal trees from China.
Dear Ms. Woody:
In your letter dated March 18, 2019, you requested a tariff classification ruling.
Within your request, there were two items for consideration.
The first item is listed as “Sisal Snow Trees Value Pack, 9 pieces.” It consists of nine sisal trees ranging in height from 1.5 inches to 8.5 inches. From the provided image, they are greenish in color and snow-flocked. Per your submission, the material content is 80 percent sisal (Agave Sisalana Perrine), 15 percent plastic, and 5 percent iron.
The second item is listed as “Sisal Tree.” This is a single tree that features a wooden base. This product comes in multiple varieties. They come in the following heights: six inches, 8.5 inches, 10 inches, and 12 inches. The trees also come in these colors: green, light pink, bright pink, yellow, orange, red, turquoise, and light green. The material content is 70 percent sisal (Agave Sisalana Perrine), 10 percent plastic, 10 percent iron, and 10 percent pinewood (Pinus Tabuliformis).
In your submission, you indicated that these trees are marketed and sold as Christmas decorations. Undecorated trees are not considered a festive motif, but merely commonplace fir/evergreen/pine trees that would not be aberrant to display throughout the year. A snow-dusted tree is also not considered decorated and is merely winter themed.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. As per the ENs, heading 6702 covers “[a]rtificial flowers, foliage and fruit in forms resembling the natural products, made by assembling various parts (by binding, glueing, assembling by fitting into one another or similar methods).” With the articles of this heading being “used for decoration (e.g., in houses or churches), or as ornaments for hats, apparel, etc.” There are no exclusions for foliage constructed from sisal as long as they are assembled from various parts by binding, gluing, or fitting together. As the interior wire core binds the sisal, they satisfy the requirements to be classified within this heading.
The applicable subheading for the sisal trees, will be 6702.90.6500, HTSUS, which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f other materials: [o]ther: [o]ther.” The column one, general rate of duty is 17 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 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division