CLA-2-39:OT:RR:NC:N4:415
Emina Pasic
Far East Brokers and Consultants, Inc.
3644 Philips Highway
Jacksonville, FL 32207
RE: The tariff classification of a decorative wreath from China.
Dear Ms. Pasic:
In your letter dated December 14, 2023, you requested a tariff classification ruling on behalf of your client, Old East Co.
A sample was provided and will be retained as requested.
The product under consideration is described as the “Harvest Artificial Wreath.” This wreath is constructed from natural grapevine and polystyrene plastic foam “berries.” The grapevines are formed into the circular wreath shape using iron wire, the berries are glued to plastic stems, and then these sprigs of berries are glued to the grapevine form to create the finished wreath. The berries are painted in varying shades of yellow, orange, and tan. From review of the submitted sample, the grapevine base is almost wholly obscured by the berry sprigs. As such, we hold the opinion that this article would be classified under heading 6702 based on the visual appeal provided by the plastic berry sprigs. Further, they would provide the overall classification to this wreath as they are assembled using glue. We measured the wreath to be approximately 17 inches in diameter.
The applicable subheading for the “Harvest Artificial Wreath” will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f plastics: [a]ssembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods.” The column one, general rate of duty is 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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