CLA-2-67:OT:RR:NC:N4:415
Ms. Krisanne Fischer
C/O Bernadette Placido – Mail Code 232
Customs Compliance
QVC, Inc.
1200 Wilson Drive
West Chester, PA 19380
RE: The tariff classification of a lighted boxwood wreath in a pot from China.
Dear Ms. Fischer:
In your letter dated June 8, 2018, you requested a tariff classification ruling.
A sample was submitted with your ruling request and will be returned separately.
The article under consideration, QVC item number H217363, is described as a lighted boxwood wreath in a pot. The wreath is made from sprigs of molded plastic leaves, red plastic berries, and a large red fabric bow. The sprigs of leaves are glued to a burlap fabric backing. It has string lights woven throughout, which are battery operated. The wreath can be attached to a metal base that fits into the included ceramic pot or can be hung on its own as it features a rope loop. The ceramic pot has a black and white checkered design. You indicated that the wreath predominates by value over the pot.
In your request, you suggested that this article could potentially be classified under two tariff subheadings.
The first was 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, in pertinent part, “[a]rticles for Christmas festivities and parts and accessories thereof: Christmas ornaments: [o]ther: [o]ther.” To fall within this subheading, the article must be recognized as a festive article for the Christmas holiday. As boxwood in a wreath form is not considered an item traditionally associated with Christmas, this article would not meet the definition as a festive article of heading 9505.
The second was 9405.40.8440, HTSUS, which provides for, in pertinent part, “[o]ther electric lamps and lighting fittings: [o]ther: [o]ther: [o]ther.” This wreath does not meet the definition of a “lamp” that provides sufficiently useful lighting to a room. This article utilizes light purely for its decorative effect. Any useful lighting, if any, is only incidental to use of the importation as a decorative article. Additionally, decorations are excluded from Chapter 94, per Chapter 94 Note 1(l). As this is a decorative article, classification under heading 9405, HTSUS, is excluded.
Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI)s, taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedule covers the components of this article in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component, which gives them their essential character. For this lighted boxwood wreath in a pot, the value and overall visual impact were considered in determining which component provides the essential character, GRI 3(b) noted.
It is in this office’s opinion that overall, the wreath provides the essential character to this set. In classifying the wreath, the plastic molded leaves are what provide this article with the appearance of a wreath and the most visual impact. To be considered artificial foliage of heading 6702, the article must be made by assembling various parts by binding, gluing, assembling by fitting into one another or similar methods. In this instance, the wreath is formed by gluing the artificial leaf sprigs to the burlap fabric backing.
As the artificial leaves provide the essential character and are plastic, the applicable subheading for the lighted boxwood wreath in a pot, QVC item number H217363, will be 6702.10.2000, HTSUS, which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f plastics: [a]ssembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods.” The column one, general rate of duty is 8.4 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 https://hts.usitc.gov/current.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division