CLA-2-46:OT:RR:NC:4:434
Joseph Kenny
Geodis USA, Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of decorative wreaths from China
Dear Mr. Kenny:
In your letter, dated January 27, 2022, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. for two door wreaths. In lieu of samples, photos and detailed descriptions were submitted for our review.
Item #632896, described as a “Spring Wreath,” is a decorative door wreath. The underlying circular wreath form is fashioned from bundled dried vine wired to a metal ring. Sprays of the vine radiate outward from the sides of the form and are visible from the front and sides of the wreath. The face of the wreath is decorated with fabric sunflowers, daisies, and plastic foliage. In your submission you list the vine portion as predominating by weight over any other single material.
Item #168176 is a decorative door wreath. The underlying circular wreath form is fashioned from bundled dried vine (Japanese Climbing Fern) wired to a metal ring. Sprays of the vine radiate outward from the sides of the form and are visible from the sides and partially visible from the front through open areas in the foliage. A few lengths of vine are also loosely curved to decorate the face of the wreath, which is otherwise adorned with polyester fabric Eucalyptus leaves and other leaves, plastic Juniper sprigs, and plastic foam berries. A small sign made of medium density fiberboard (MDF) and printed with “Home Sweet Home” is mounted near the middle. In your submission you list the vine portion as predominating by weight over any other single material.
The dried vines meet the definition of plaiting materials, as set forth in 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 wreaths are composite articles made of plaiting materials (vines), polyester fabric (flowers/leaves), PE plastic, foam, and metal wire. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite articles consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which 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 article.
You propose classification of the wreaths in heading 6702, HTSUS. We disagree. The vines with their radiating twigs, the artificial flowers/foliage and, in the case of the second item, the MDF sign, all contribute to the decorative appeal of the wreaths. In addition, the vines provide much of the wreath’s structure and a base on which to mount the flowers/foliage. Further, the vines predominate by weight over the other components. Due to the vine’s dual role providing the underlying structure and providing decorative elements, we find that the vines confer the essential character.
The applicable subheading for the two wreaths 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: Other: Wickerwork.” The wreaths constitute wickerwork, which is commonly defined as products made of flexible, vegetable twigs or rods, in contrast to strips, filaments, parts of leaves, etc. 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4602.19.6000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4602.19.6000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
The importation of this product 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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division