CLA-2-67:OT:RR:NC:N4:415
Ms. Melody Wei
GuangZhou HongYi Craft Co., Ltd.
No. 86 Niu Li Ling, NanYang, QinBu Village, XingYa Street, HuaDu District
GuangZhou City, GuangDong Province, 510800
China
RE: The tariff classification of a harvest wall decoration from China.
Dear Ms. Wei:
In your letter dated August 19, 2022, you requested a tariff classification ruling.
An image was submitted in lieu of a sample.
The product under consideration is described as the “Harvest Wall Décor with Floral.” It consists of multiple components. The white backing is in the appearance of a window frame and is made of medium density fiberboard (MDF). It features a jute rope at the top to hang the decoration from the wall. Attached across the bottom of the window frame are four MDF squares in a natural wood color, each with a white letter printed on it to spell out the word “FALL.” Affixed to the front of the window frame is a wreath made from artificial foliage in fall coloration that has a mostly obscured natural vine core. Per your submission, the leaves are made from polyester fabric and the pumpkins are polystyrene plastic foam. The wreath is constructed with the use of wire and adhesive. The product measures 18.11 inches (length) by 2.95 inches (width) by 11.61 inches (height).
In your request, you proposed subheading 4420.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments of wood. We disagree. While the wooden pieces do predominate by weight and value over the other components, we cannot discount the visual impact of the wreath in relation to the wooden elements. As such, we hold the opinion that these decorative elements all merit equal consideration and the wreath, which meets the requirements set forth by heading 6702, would come last in tariff, General Rule of Interpretation (GRI) 3(c) noted.
Within heading 6702, it is the polyester fabric leaves that would impart the essential character to the wreath, GRI 6 and 3(b) noted.
The applicable subheading for the “Harvest Wall Décor with Floral” will be 6702.90.3500, HTSUS, which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f other materials: [o]ther: [o]f man-made fibers.” The column one, general rate of duty is 9 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 at https://hts.usitc.gov/current.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division