CLA-2-67:OT:RR:E:NC:N2:222
Mr. David P Armbruster
Garden Ridge
19411 Atrium Place
Houston, TX 77084
RE: The tariff classification of artificial plastic pine sprays from Hong Kong
Dear Mr. Armbruster:
In your letter dated July 11, 2008, you requested a tariff classification ruling.
The submitted illustrations depict four items that are all identified as pine sprays that have pine needles that are made of polyvinyl chloride (PVC) plastic material. The pine needles are attached to branches made of wire. In a telephone conversation with this office you have stated that the wire branches are covered with plastic material and the pine needles are glued to the wire branches.
The four items are further identified as item numbers C268642A, C268643F, C268643G and C282160G. The first three items (C268642A, C268643F and C268643G) are identical with the exception of the color of the pine needles (green, silver and gold respectively). Each of those three items also has three natural pine cones. Each of the three pine cones of any one item is glued to different branches of that item and therefore, spaced apart from each other. The fourth item (C282160G) has fewer branches than the other three and only has one pine cone, situated near the bottom pine needles. The pine needles of this item are also green in color.
You have suggested that the correct classification for these items is 9505.10.4020. However, we do not agree that these items are correctly classified in the provision that you suggest. As noted in Headquarters Ruling (HQ) 950999 dated April 16, 1992, HQ 967237 dated September 9, 2004, and New York Ruling (NY) I89773 dated January 27, 2003, to be classified as festive foliage in chapter 95, the foliage must be of the requisite foliage in an accepted form. Branches and sprays, other than mistletoe sprays, have been ruled out of chapter 95.
These items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. The visual impact and the decorative appeal of these items are imparted by the plastic pine needles. The natural pine cones accentuate this visual impact and in doing so, serve a subordinate role. Therefore, it is the opinion of this office that the plastic pine needles provide these items with the essential character within the meaning of GRI 3(b).
The applicable subheading for item numbers C268642A, C268643F, C268643G and C282160G will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), 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.
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 http://www.usitc.gov/tata/hts/.
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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division