CLA-2-95:OT:RR:NC:N4:425
Mr. Long Vu
Walgreen Co.
304 Wilmot Road
MS #3163
Deerfield, IL 60015
RE: The tariff classification of decorative items from China.
Dear Mr. Vu:
In your letter dated May 15, 2013, you requested a tariff classification ruling.
You submitted the following samples:
Item code (WIC) 275798, identified as “Silver Tinsel Wreath,” is a decorative wreath intended to be hung on the wall for display. The base of the wreath is an openwork circular frame, approximately 18 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 widths of metallized plastic sheeting partially cut to form narrow strips. Although the wrapped tinsel component gives the impression of being made of separate narrow strips, this component is in the form of partially cut plastic sheeting, and not in the form of individual lengths that meet the tariff definition of textile strips. The wreath is also decorated with discs cut from holographic plastic sheeting.
Item code (WIC) 275801, identified as “Tinsel Wreath Assortment,” consists of two styles that also both measure approximately 18 inches in diameter. The bases of these wreaths are also openwork circular frames molded of plastics. The frames are also wrapped in imitation colored tinsel secured with metal wire. Style 1 features green tinsel, with 1-1/2 inch green holly leaves. The leaves are cut from holographic plastic sheeting and are slit so that they approximate the veining on real holly leaves. Style 1 is also wrapped with a series of ¼ inch red discs that simulate holly berries. Style 2 of item code (WIC) 275801 is similar in all material respects to item code (WIC) 275798 except that the tinsel and discs are colored red and green rather than silver. Display of either the silver tinsel wreath, item code (WIC) 275798, or the red and green tinsel wreath, style 2 of item code (WIC) 275801, throughout the year would not be aberrant in that the wreaths contain no foliage or symbols associated with the Christmas holiday.
You samples will be returned as requested.
The applicable subheading for item code (WIC) 275798, the silver tinsel wreath, and style 2 of item code (WIC) 275801, red and green dots wreath, will be 3926.40.0000, Harmonized Tariff Schedule of the United States 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 style 1 of item code (WIC) 275801, the red and green tinsel wreath with the holly leaves and holly 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: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of other.” The rate of duty will be Free.
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