CLA-2-46:OT:RR:NC:2:230
Ms. Heather Mooney
QVC, Inc.
1200 Wilson Drive
West Chester, PA 19380-4262
RE: The tariff classification of Lighted Icy Twig Branches from China
Dear Ms. Mooney:
In your letter dated March 29, 2011, you requested a tariff classification ruling. The ruling was requested on Item H192914, “Lighted Icy Twig Branches”. A sample of the item was submitted for our examination, and will be returned, as requested.
The item is composed of natural birch (Betula pubescens) twigs that you state to be dipped in glue and covered in clear plastic beads. The beads are intended to simulate ice crystals. The twigs are gathered into four approximately 34”-long bunches that are each held together at one end with paper and wire. Though physically separate, the four bunches are intended to be used together and are bundled with a single string of 30 LED lights. You state the item’s cost breakdown to be $5.37 for the birch twigs, $5.13 for the plastic beads, $13.68 for the LED lights, and $0.24 for the metal wire. You state the material breakdown to be 52 percent birch twigs, 26% plastic, 21% LED lights, and 1% wire. No values were provided for the glue or paper.
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.
The Lighted Icy Twig Branches item is constructed of multiple materials, but primarily of birch twigs, plastic, and LED lights. The twigs constitute “plaiting materials” as set forth in Chapter Note 1 of Chapter 46, Harmonized Tariff Schedule of the United States (“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.
Because the materials from which the sample is constructed are prima facie classifiable in different headings, the Lighted Icy Twig Branches item is a composite good within the meaning of General Rule of Interpretation (GRI) 3(b). GRI 3(b) states, in pertinent part:
(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 accordance with the Explanatory Notes (ENs) for GRI 3(b), the essential character of an item may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the goods. Although the LED lights constitute the element of greatest value, Legal note 1(l) to Chapter 94, HTSUS, specifically excludes decorations other than electric garlands. The essential character of the wreaths therefore cannot be attributed to the lights. The birch twigs, on the other hand, constitute the greatest weight, visual impact, and structure, and therefore impart the essential character of the item. “Wickerwork” is commonly defined as products made of flexible, vegetable twigs or rods, in contrast to strips, filaments, parts of leaves, etc. The item, composed mainly of twigs, constitutes wickerwork.
The applicable subheading for the Lighted Icy Twig Branches item will therefore be 4602.19.3500, 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: 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/.
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