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 twig (vine) wreaths from China
Dear Mr. Harris:
In your original letter of May 26, 2009, you requested a tariff classification ruling on five decorative wreaths, item Nos. KS9159W, KS7004, KS8066, KS7025, and KS9133W. At that time, you were advised that your request was being forwarded to our Headquarters Office for review. That review has been completed, and this office is now issuing you a ruling on the wreaths in questions.
Representative samples of the five styles of the twig (vine) wreaths were submitted for our examination and will be returned to you as requested. The subject samples are wreath decorations composed of multiple bunches of natural vine-like twigs having the appearance of a grapevine. The wreaths have artificial decorations held onto the vine-like twig bundles by wire attachments.
Item #KS9159W is a natural vine base wreath composed of 1½” thick wide circular bundles of vine. The wreath measures approximately 11” in diameter. The vine twigs have been bound together by wrapping a vine around the entire wreath. The front of the wreath is decorated with painted Styrofoam apples and pears with wire stems and painted natural pine cones.
Item #KS7004 is a natural vine base wreath composed of 1½” thick wide circular bundles of vine. The wreath measures approximately 11” in diameter. The vine twigs have been bound together by wrapping and gluing a vine around the entire wreath. The front of the wreath is decorated with artificial twigs and berries made of plastic and artificial leaves made of man-made fiber.
Item #KS8066 is a natural vine base wreath composed of 1½” thick wide circular bundles of vine. The wreath measures approximately 11½” in diameter. The vine twigs have been bound together by wrapping a vine around the entire wreath. The front of the wreath is adorned with artificial twigs and berries made of plastic, artificial acorns made of plastic, artificial leaves made of man-made fibers, and natural pinecones.
Item #KS7025 is a natural vine base wreath composed of 1½” thick wide circular bundles of vine. The wreath measures approximately 11½” in diameter. The vine twigs have been bound together by wrapping a vine around the entire wreath. The front of the wreath is adorned with artificial twigs and berries made of plastic, artificial leaves made of man-made fibers, and natural pine cones.
Item #KS9133W is a natural vine base wreath composed of 1¼” thick wide circular bundles of vine. The wreath measures approximately 12” in diameter. The vine twigs have been bound together by wrapping a vine around the entire wreath. The front of the wreath is decorated with artificial leaves, artificial pine twigs made of plastic and wire, and feathers.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance.
Chapter Note 1 of Chapter 46, Harmonized Tariff Schedule of the United States (“HTSUS”), states as follows:
In this chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54.
The subject wreaths are composed of different materials that are prima facie classifiable in different headings (plaiting materials of heading 4602, HTSUS, and artificial foliage of heading 6702, HTSUS, GRI 3.
General Rule of Interpretation 3 states as follows: When, by application of rule 2(b) or for any other reason,
goods are, prima facie, classifiable under two or more headings,
classification shall be effected as follows: (a) The heading which provides the most specific description
shall be preferred to headings providing a more general description.
However, when two or more headings each refer to part only of
the materials or substances contained in mixed or composite goods
or to part only of the items in a set put up for retail sale, those headings
are to be regarded as equally specific in relation to those goods, even
if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials
or made up of different components, and goods put up in sets for
retail sale, which cannot be classified by reference to 3(a), shall be
classified as if they consisted of the material or component which
gives them their essential character, insofar as this criterion is applicable.
In the instant case, the artificial foliage and the plaiting materials both contribute to the decorative appearance of the wreaths. However, the plaiting materials have a greater visible surface area, weigh more, and provide the circular structure upon which the artificial foliage can be placed. The essential character of the composite goods in question is imparted by the vine twigs because they provide the means to create the structure, which is the wreath, and because they determine the nature of the product as a dried natural vine twig wreath. The adornment of artificial foliage, fruits, and feathers decorate and enhance the wreath but do not create or change the nature of the product.
The applicable subheading for the twig (vine) wreaths will be 4602.19.6000, 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: Other: Other: 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