CLA-2-46:OT:RR:NC:2:230
Mr. Joshua Harris
Attn Imports Rt. J4S
The TJX Companies, Inc.
770 Cochituate Road
Framingham, MA 01701
RE: The tariff classification of a twig wreath from China
Dear Mr. Harris:
In your letter dated May 26, 2009 you requested a tariff classification ruling.
The ruling was requested on two decorative wreaths. This ruling addresses the classification of item # KS9193WS. The classification of item # KSW6015 is being referred, under separate ruling file # N062837, to the Director, Commercial & Trade Facilitation Division, Regulations & Rulings, Headquarters, Customs & Border Protection.
A sample of item # KS9193WS was submitted, which will be returned to you as you requested. The sample is a 12” diameter wreath composed of a 1 ½” wide circular bundle of natural dried twigs. The twigs are wound around into the wreath shape and are held in place by a long twig that encircles the bundle. The front of the wreath is decorated with peacock feathers that are individually arranged and glued onto the twig wreath.
The subject wreath is a composite good composed of two materials, twigs and feathers. The essential character of this composite good is imparted by the twigs because of the role they play in making the wall hanging wreath and because they determine the nature of the product as a dried natural twig wreath. The feathers decorate and enhance the wreath, but are not so overwhelming so as to change the nature of the product.
The applicable subheading for the twig wreath, item # KS9193, will be 4602.19.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other (than of bamboo or rattan): Other (than baskets, bags, luggage, handbags or flatgoods): Of willow or wood: Wickerwork. The rate of duty will be free.
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/.
The importation of this product may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location:
U.S. Department of Agriculture
A.P.H.I.S., 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 Paul Garretto at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division