CLA-2-95:OT:RR:NC:N2:225
Ms. Jacqueline A. Bonace
Blair LLC
220 Hickory Street
Warren, PA TX 16366-0001
RE: The tariff classification of artificial foliage from China.
Dear Ms. Bonace:
In your letter dated August 29, 2008, and received September 24, 2008, you requested a tariff classification ruling.
The first submitted sample, item number TL08P15838, 18” PVC Pine Wreath Decorated with Apples and Berries, consists of an artificial wreath made of polyvinyl chloride (PVC) pine needles and decorated with PVC red apples, PVC red berries and several sprigs of PVC green and brown leaves. The wreath measures approximately 18” in diameter and is intended as a hanging decoration for the Christmas holiday.
The second submitted sample, TP08P15375, 20” PVC Pine Tree Decorated with Apples and Berries, consists of an artificial pine tree made of PVC that is decorated with PVC red apples, PVC red berries and several sprigs of PVC green and brown leaves. The tree measures approximately 20” in height x 8” across and has a circular Styrofoam base wrapped in burlap that measures approximately 4-1/2” in diameter. The article is intended as a Christmas decoration.
Although you suggest classification of both the artificial wreath and the artificial pine tree as festive articles under tariff number 9505.10.4020, HTSUS, only the artificial wreath is considered a festive article. Customs and Border Protection (CBP) has previously addressed the issue of which artificial foliage items qualify as Christmas articles of subheading 9505.10, HTSUS. A wreath in the form of a complete article made up of artificial foliage commonly and traditionally associated with Christmas, i.e., pine needle leaves, qualifies as such a Christmas article. [Headquarters Ruling Letter (HRL) 950999 noted.] Additionally, HRL 950999 indicated that such festive foliage is classifiable under tariff number 9505.10.2500, HTSUS, not tariff number 9505.10.4020, HTSUS, as you suggest.
As for the artificial pine tree, although you state that it is intended for Christmas use, there is nothing about the tree that limits its use to the Christmas holiday. It is not a decorated Christmas tree, nor is it adorned with any symbols or motifs that dedicate its use to the Christmas holiday. It is merely a shapeless agglomeration of pine branches into a pine tree-like structure that is decorated with generic apples and berries. This artificial pine tree can serve as a decorative article throughout the year, and is not classifiable as a festive article.
Your wreath sample is being returned upon your request. However, the 20” PVC Pine Tree Decorated with Apples and Berries is being retained for reference.
The applicable subheading for item number TL08P15838, 18” PVC Pine Wreath Decorated with Apples and Berries will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other." The rate of duty will be Free.
The applicable subheading for item number TP08P15375, 20” PVC Pine Tree Decorated with Apples and Berries, will be 6702.10.2000, 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 Wayne Kessler at (646) 733-3026.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division