CLA-2-95:OT:RR:NC:N4:425
Mr. Robert C. Thompson
Byrnes Logistics
W.J. Byrnes & Co. of Los Angeles, Inc.
PO Box 90595
Los Angeles, CA 90009
RE: The tariff classification of decorative items from China.
Dear Mr. Thompson:
In your letter dated November 7, 2012, on behalf of J.C. Sales, you requested a tariff classification ruling.
You submitted the following samples:
Item 93175, identified as Green Christmas Wreath, measures approximately 11 inches in diameter. The base of the wreath is an openwork circular frame, molded of plastics. It is covered in artificial foliage simulating evergreen branches, which is recognized festive foliage commonly associated with Christmas festivities.
Item 93172, identified as Red Christmas Wreath with ornaments and garland, measures approximately 16 inches in diameter. The base of the wreath is an openwork circular frame, molded of plastics. The plastic frame is covered in red colored imitation tinsel and decorated with gold imitation tinsel garland and green Christmas ball ornaments. It is intended to adorn the home for the Christmas holiday.
Item 93174, identified as a Silver Christmas Wreath, is a decorative article intended to be hung on the wall for display. The base of the wreath is an openwork circular frame, approximately 11 inches in diameter, molded of plastics. The frame is wrapped with silver colored imitation tinsel secured with metal wire. The tinsel is made from short narrow widths of metallized plastic sheeting that have been partially, but not fully, cut from both directions, leaving the center intact. The ends of some of these slits are in the form of round discs measuring ½ inch in diameter. Although the wrapped tinsel component gives the impression of being made of separate narrow strips, this component is in the form of partially cut and shaped plastic sheeting, and not in the form of individual lengths that meet the tariff definition of textile strips. Display of this silver wreath throughout the year would not be aberrant in that it contains no foliage or symbols normally associated with the Christmas holiday.
Items numbers 93080 and 93079, identified as “Glitter Flower (Christmas ornament),” are sold in sets of three per display card. The article is made of white plastic strips of plaiting material approximately 1.75 inches wide that taper at both ends. Each strip is covered with glitter on one side; 93080 in gold and 93079 in silver. Four strips are stacked and gathered in the center to form each flower measuring approximately 6 inches in diameter. The strips forming the flower are held in place by a plastic covered metal wire twist tie that is also used to attach it to another article. You refer to the Glitter Flowers as Christmas ornaments, however, the subject article could be used throughout the year for a variety of functions (i.e. to adorn packages) and is not limited to use as a Christmas decoration.
The applicable subheading for item 93174 will be 3926.40.0000, HTSUS, 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 items 93175 and 93172 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 items 93080 and 93079will be 4602.90.0000, HTSUS, which provides for: “basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: other (than of vegetable materials). The rate of duty will be 3.5 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,
Thomas J. Russo
Director
National Commodity Specialist Division