LA-2-67:RR:NC:SP:222 E85557
Ms. Sonya Clarke
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068
RE: The tariff classification of a 4-1/4" Candle Berry Wreath from China.
Dear Ms. Clarke:
In your letter dated August 2, 1999, you request a tariff classification ruling.
The sample that you submit, Style #111829 and Style #31623 4-1/4" Candle Berry Wreath, consists of a round wreath of artificial berries and foliage that measures approximately 6" in diameter. The wreath is decorated with mica flaked red colored artificial berries and maple leaves adorning wire branches. You state that the wreath is comprised of 35% plastic resin, 28% wire, 20% mica, 12% paper and 5% styrofoam, and will be used as a base accessory for a candle.
In our opinion, the essential character is imparted by the plastic component.
The applicable subheading for the Style #111829 and Style #31623 4-1/4" Candle Berry Wreath will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTS) which provides for Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of plastics: assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods. The rate of duty will be 8.4 percent ad valorem.
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 Alice Masterson at 212-637-7090.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division