CLA-2-46:OT:RR:NC:2:230
Ms. Martha De Castro
Bed Bath & Beyond
650 Liberty Ave.
Union, NJ 07083
RE: The tariff classification of Lighted Willow Branches and Lighted Floral Arrangement from China
Dear Ms. De Castro:
In your letter, received May 27, 2011, you requested a tariff classification ruling. The ruling was requested on Items 17494686, Lighted Willow Branches, and 18089238, Lighted Floral Arrangement. A sample of each item was submitted for our examination, and will be returned, as requested.
Item 17494686, Lighted Willow Branches, is a made-up item packaged for retail sale. The item consists of multiple natural willow branches, measuring approximately 39 inches in length, that have been bundled together with wire and intertwined with a string of LED lights. The string of lights terminates in a battery pack which powers the lights.
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 Willow Branches item is constructed of primarily of willow twigs 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.
Although technically a composite good, Legal note 1(l) to Chapter 94, HTSUS, specifically excludes decorations other than electric garlands. The classification of the item therefore cannot be attributed to the lights. The item will therefore be classified by the willow twigs. “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 Willow 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/.
The Lighted Floral Arrangement, Item 18089238, is an arrangement of willow branches intertwined with LED lights, each of which is situated in the center of an artificial polyester blossom. The arrangement, measuring approximately 24 inches in height, is presented in a white ceramic vase. In order to classify this item, we require additional information:
Identify the type of ceramic from which the vase is made, e.g., porcelain, china, stoneware.
Provide a correct material and value breakdown for the item. The breakdown provided indicates that the item is composed of 25% copper, a material that is not apparent in the retail item.
If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
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 the Lighted Willow Branches item 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