CLA-2-46:OT:RR:NC:2:230
Mr. Dennis Morse
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504
RE: The tariff classification of a Moss Ribbon, a Daisy Wreath, and a Twig Bowl from China
Dear Mr. Morse:
In your letter dated November 20, 2010, on behalf of Meijer Distribution, you requested a tariff classification ruling.
The three submitted samples are identified as follows:
Moss Ribbon – Item# 2858854. This item is a strip of what appears to be metal shavings (referenced by your client as iron wire) that is covered with sprayed green polyester that has the appearance of moss. The strip measures approximately 7 feet 4 inches in length and 2½ inches in width and as submitted, is wrapped around a cylindrical roll of cardboard.
Daisy Wreath – Item# 203S111080MI. This item is a wreath measuring approximately 20 inches in diameter. The wreath’s base is a circle of bundled vines, measuring approximately 1 ½ inches in width, bound with wire. The face of the wreath is almost completely covered with 4-inch-diameter green and yellow daisies that are made of polyester.
Twig Bowl – Item# 2858859. This item is a 7” high bowl with a 16” diameter. The frame of the bowl is made from widely-spaced, horizontally and vertically oriented iron wires. The entire outer surface, i.e., walls and bottom, of the bowl is composed of tangled Angel vines (Muehlenbeckia complexa) overlaying the wire frame. The vines are not woven through the frame as you state. The tangled vines are attached to the frame by an additional vine that is wound around both the vines and wire ring that form the rim of the bowl. The vines are coated with a green material that you state to be polyester, which gives a mossy appearance. Additionally, many small, green, woven, textile “leaves” have been applied to the bowl’s inner and outer surfaces.
As you requested, all three samples will be returned to you.
All three items are composite goods within the meaning of General Rule of Interpretation (GRI) 3(b). The Moss Ribbon appears to be a decorative item without a specific function and the visual impact is provided by the polyester material, which provides the essential character of the item.
Both the Daisy Wreath and Twig Bowl are composed, in part, of vines that meet the definition of “plaiting materials” set forth in Chapter Note 1 of Chapter 46, HTSUS, which 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 vines also constitute “wickerwork”, which is commonly defined as twigs or rods in contrast to strips, filaments, parts of leaves, etc.
The polyester daisies of the Daisy Wreath and the vines, or plaiting material, both contribute to the decorative appearance of the wreath. Although the daisies provide significant visual impact, the plaiting material predominates in weight and provides the circular structure upon which the daisies are placed. The essential character of the composite good in question is imparted by the vine twigs because they provide the means to create the wreath structure, and because they determine the nature of the product as a dried natural vine twig wreath. The adornment of daisies enhances the wreath but does not create or change the nature of the product.
Although you state the material breakdown of the Twig Bowl to be 60 percent iron wire (presumably by weight), 20 percent Angel vine, and 20 percent polyester, it is the vines which, in accordance with GRI 3(b), impart the essential character of the bowl. The vines compose the base and walls of the bowl and are key to the bowl’s visual impact, and therefore govern classification.
The applicable subheading for Item# 2858854 will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Artificial flowers, foliage and fruit and parts thereof; Articles made of artificial flowers, foliage or fruit: Of other materials: Other: Of man-made fibers. The rate of duty will be 9 percent ad valorem.
The applicable subheading for and Item# 203S111080MI will be 4602.19.6000, HTSUS, which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; Articles of loofah: Of vegetable materials: Other: Other: Wickerwork. The duty rate will be free.
The applicable subheading for Item# 2858859 will be 4602.19.1700, HTSUS, which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; Articles of loofah: Of vegetable materials: Other: Other baskets and bags, whether or not lined: Other: Wickerwork. The duty rate 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/.
Importation of these products 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division