CLA-2-67:OT:RR:NC:N4:415
Ms. Emina Pasic
Far East Brokers and Consultants, Inc.
3644 Philips Highway
Jacksonville, FL 32207
RE: The tariff classification of a harvest wreath wall decoration from China.
Dear Ms. Pasic:
In your letter dated February 25, 2022, you requested a tariff classification ruling on behalf of your client, Dollar General Corporation.
A sample was submitted and will be retained as requested.
The product under consideration is described as the “Harvest Hanging Pumpkin Wall Décor.” This article consists of a wreath affixed to a flat, wooden basket frame that features a twine loop for ease in hanging it from a wall. The wreath consists of six artificial leaves of polyester fabric, three sprigs of foam berries, and three pumpkins also made from plastic foam. Additionally, there are three natural pinecones, three tufts made from strips of corn husks, and a wholly obscured wreath form of natural vines. The wreath is assembled using adhesive.
In your request, you suggest this product would be appropriately classified under subheading 4420.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments of wood. We disagree, as nothing in this article would be classified as an article of wood. The basket and wreath form, if taken on their own, would be classifiable in chapter 46, as articles of plaiting materials. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. As per the ENs, heading 6702 covers “[a]rtificial flowers, foliage and fruit in forms resembling the natural products, made by assembling various parts (by binding, glueing, assembling by fitting into one another or similar methods).” In your submission, you indicate that the artificial pieces predominate over the other elements of this decoration, including the plaited components. Further, as this is described as the “Harvest Hanging Pumpkin Wall Décor” and listed as a “Pumpkin Arrangement” on the hang tag, and the pumpkins hold the highest value in comparison to the other artificial foliage, this office is of the opinion that the pumpkins, which are predominately constructed from plastic, would impart the essential character to this product, General Rule of Interpretation 3(b) noted.
Per your correspondence, the pumpkin stems are fitted into the bodies, and they are glued together. As the pumpkins meet the requirements set forth by this heading, specifically they resemble the natural products, are assembled from various parts by gluing, and are not subject to any of the listed exclusions, classification within heading 6702 would be appropriate for this product.
The applicable subheading for the “Harvest Hanging Pumpkin Wall Décor” 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 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