CLA-2-06:OT:RR:NC:2:231
Ms. Wendy Inscoe
Encore Forwarding Inc.
13910 Alvarez Road, Suite 100
Jacksonville, FL 32218
RE: The tariff classification of a decorative “Christmas Pick,” made of natural pine cones and artificial berries, from China.
Dear Ms. Inscoe:
In your letters dated May 12 and June 8, 2010, you requested a tariff classification ruling on behalf of Holiday Image (Long Island City, NY).
A sample of the item in question, identified as a “Christmas Pick” (Item X94844R), was submitted for our examination. It is a fixed cluster of three pine cones and ten red “berries” affixed to the end of a foot-long piece of wire. The pine cones, each about two inches in maximum cross-section, are said to be natural, dried cones that have been treated in some unspecified manner. The berries, each about one-half inch in diameter, appear to consist of plastic foam covered with colored plastic film. The wire appears to be wrapped with dark-brown paper. The product is said to be intended to serve as a decoration for a Christmas wreath. (A submitted picture shows an evergreen wreath into which three of the picks have been inserted.) The size of the pine cones is such that they seem to predominate over the berries in terms of the article’s overall appearance and visual impact.
You have suggested that the pick might be classifiable in subheading 9505.10, Harmonized Tariff Schedule of the United States (HTSUS), which provides for certain articles for Christmas festivities and parts and accessories thereof. However, although the product in question is referred to as a “Christmas Pick,” we find that its red berries are not holly berries, but appear to be cranberries, which are not recognized festive foliage. Additionally, articles whose essential character is imparted by natural foliage (e.g., natural pinecones) or are comprised entirely of natural foliage, cannot be classified as festive articles. See, for example, New York Ruling K80465, dated November 25, 2003.
The applicable subheading for the “Christmas Pick” (Item X94844R) will be 0604.99.6000, HTSUS, which provides for foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: other: other: other. The rate of duty will be 7 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 merchandise may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact that agency regarding possible applicable regulations at the following location:
U.S. Department of Agriculture
APHIS
Plant Protection and Quarantine Permit Unit
4700 River Road, Unit 136
Riverdale, MD 20737-1236
Telephone number: 877-770-5990
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 Nathan Rosenstein at (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division