CLA-2-67:OT:RR:NC:N4:415
Mrs. Jean Fair
SJL Company, Inc.
2837 Southampton Road
Philadelphia, PA 19154
RE: The tariff classification of artificial cotton wreaths and stems from China.
Dear Mrs. Fair:
In your letter dated June 27, 2019, you requested a tariff classification ruling.
A sample was provided for the stems, item C-3, and will be returned separately.
In your request, there are three products for consideration. The first item, C-1, is a wreath that is 16 inches in diameter and features 48 cotton bolls. The second item, C-2, is a wreath that is 24 inches in diameter and features 80 cotton bolls. The third item, C-3, is a pack of three stems with 10 cotton bolls on each stem. The stems are 27 inches long, but are bent to about 14 inches long to fit into the packaging. For each of these items, the outer cotton husk is real, but the interior cotton is artificial and is a man-made fiber. The artificial cotton is glued into the husk and then bound to the wire stems with a brown paper tape. For the wreaths, these stems are then bound to the wire wreath core, which is also wrapped in brown paper tape.
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).” As this product meets the requirements set forth by this heading and is not subject to any of the listed exclusions, classification within heading 6702 appears appropriate for these wreaths and stems. Further, it is the artificial cotton made of man-made fibers that provides the essential character to these products, General Rule of Interpretation 6 and 3(b) noted.
The applicable subheading for these artificial cotton wreaths and stems, item numbers C-1, C-2, and C-3, will be 6702.90.3500, 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]f man-made fibers.” The column one, general rate of duty is 9 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.
The importation of this product may be subject to import regulations administered by the U.S. Department of Agriculture (USDA). Information regarding applicable regulations administered by the USDA may be addressed to that agency at the following location:
U.S. Department of Agriculture
Animal and Plant Health Inspection Service (APHIS), Plant Protection and Quarantine (PPQ)
4700 River Road, Unit 136
Riverdale, MD 20737
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