CLA-2-46:OT:RR:NC:N4:234
Mr. David Prata
OHL International at CVS
1 CVS Drive, Mail Code 1049
Woonsocket, RI 02895
RE: The tariff classification of a Sun Wreath from China.
Dear Mr. Prata:
In your letter dated March 10, 2015, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Item number 345451/ Manufacturer 26-15XW130B is described as a 26 inch Sun Wreath. The wreath is 26 inches in diameter. The base of the wreath is a twig vine bundle composed of natural twigs and metal wire. The twig vine bundle is held together with iron wire wrapped entirely around the base of the wreath. The front of the wreath is adorned with plastic artificial fruit (mini pumpkins, red berries and grapes), polyester leaves and natural pinecones. Small LED lights and wires are interwoven throughout the wreath and powered by batteries.
Item number 345451/ Manufacturer 26-15XW131B is described as a 26 inch Sun Wreath. The wreath is 26 inches in diameter. The base of the wreath is a twig vine bundle composed of natural twigs and metal wire. The twig vine bundle is held together with iron wire wrapped entirely around the base of the wreath. The front of the wreath is adorned with plastic artificial fruit (pears, apples and red berries), polyester leaves and natural pinecones. Small LED lights and wires are interwoven throughout the wreath and powered by batteries.
The wreath is constructed of vine-like twigs that constitute plaiting materials, as described in Chapter Note 1 to Chapter 46, Harmonized Tariff Schedule of the United States (HTSUS), which states: 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, i.e., plaiting materials of heading 4602, HTSUS, and artificial foliage of heading 6702, HTSUS. As such, the wreaths are composite goods whose classification is governed by GRI 3(b).
General Rule of Interpretation 3 (b) of the HTSUS states as follows: (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.
Both the artificial foliage and the plaiting material contribute to the decorative appearance and consumer appeal of the wreaths. Both are clearly visible. However, the plaiting material provides the circular structure of the wreaths to which the foliage is attached. The plaiting material also gives the wreaths its marketing name, and serves to distinguish what the item is: a vine wreath. The essential character is therefore imparted by the vine-like twigs. The artificial foliage adds decoration to enhance the wreaths but does not create or change the nature of the product. The wreath, composed of vine-like twigs, constitutes wickerwork, which is commonly defined as products made of flexible, vegetable twigs or rods, in contrast to strips, filaments, parts of leaves, etc.
The applicable subheading for the Sun Wreath 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 (than of bamboo or rattan): Other (than of baskets, bags, luggage, handbags or flatgoods): Other (than of willow or wood): Other: Wickerwork. The rate of duty will be Free.
At this time, we are unable to provide a classification on item number 331366, the “Vine Basket Wall Decor” as we need additional product information as identified below:
Please provide the breakdown of the component materials by cost and weight, expressed in percentages, which are applied to the Vine Basket Wall Décor.
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 Albert Gamble at albert.gamble@ cbp.dhs.gov.
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division