CLA-2-39:RR:NC:N2:221 L86720
Mr. Darrell Sekin Jr.
DJS International Services, Inc.
4215 Gateway Drive
Suite 100
Colleyville, TX 76034
RE: The tariff classification of decorative articles from China
Dear Mr. Sekin:
In your letter dated August 11, 2005, on behalf of Raz Imports, Inc., you requested a tariff classification ruling.
Cost breakdowns and samples of six products were submitted with your request. Four samples of item G2605104, also identified as article 5318, were included, one in each of four colors. These are garlands made from nonwoven sisal, stamped into four-inch diameter flower shapes and strung together.
Item A2602174 is a decorative object consisting of an imitation bird’s nest, filled with three decorative eggs, surrounded by imitation leaves and sitting in an imitation terra cotta flowerpot. The flowerpot measures 6 inches in height and 5 inches in top diameter. The pot is made of plastic painted to resemble terra cotta. The eggs are made of Styrofoam plastic painted to resemble bird’s eggs. The nest is made of grapevine and the leaves are made of plastic and wire. The plastic flowerpot and plastic eggs predominate overwhelmingly by weight, bulk and value. The flowerpot and eggs also provide significant visual appeal to the product as a whole.
Item A2602173 is also a decorative object consisting of an imitation bird’s nest, filled with three decorative eggs, surrounded by imitation leaves and sitting in an imitation terra cotta flowerpot. It differs from item A2602174 only in that the imitation nest with eggs is sitting atop a branch that protrudes from the flowerpot rather than sitting directly inside the flowerpot. In this product as well, the plastic flowerpot and eggs predominate overwhelmingly by weight, bulk and value, in addition to providing significant visual appeal.
The samples are being returned as you requested.
The applicable subheading for the decorative flowerpots with imitation nests and eggs will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the decorative sisal garlands will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division