CLA-2-67:OT:RR:NC:N4:415
Aimee Wang
Century World Wide
Longjiang Village, Dalingshan Town
Dongguan, 523820
China
RE: The tariff classification of a decorative wreath from China.
Dear Ms. Wang:
In your letter dated May 29, 2024, you requested a tariff classification ruling.
Images were provided in lieu of a sample.
The product under consideration is described as “Artif Leaves Wreath Wall Decor,” number D159-PS100. This wreath is constructed from natural vine and three varieties of artificial foliage. The vines are formed into the circular wreath shape using wire, and per your correspondence, the foliage is assembled to form the wreath using glue. From the images provided, the vine base is almost wholly obscured by the foliage. We find this wreath meets the requirements set forth by heading 6702, specifically it resembles the natural product, is assembled from various parts by gluing, and is not subject to any of the listed exclusions, making classification within this heading appropriate. At the subheading level, we hold the opinion the plastic foliage imparts the essential character to this composite good as you indicate it predominates over the other components, General Rules of Interpretation 6 and 3(b) noted.
The applicable subheading for the “Artif Leaves Wreath Wall Decor,” number D159-PS100, 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