CLA-2-67:OT:RR:NC:N4:415
Zola Yang Symbol Gift, Inc.
No. 813-815 Anxin Building, Shajiang Road
Shenzhen, Guangdong 518000
China
RE: The tariff classification of an artificial wreath from China.
Dear Ms. Yang:
In your letter dated August 8, 2024, you requested a tariff classification ruling.
Images were provided in lieu of a sample.
The product under consideration is a wreath that features artificial green foliage. Molded polyethylene plastic is used to create the stems and small leaves, while polyester fabric is cut to mimic larger eucalyptus leaves and flocked to resemble lamb’s ear leaves. The base of the circular wreath is constructed from natural vines and is almost entirely obscured by the artificial foliage. The wreath measures approximately 18 inches in diameter.
We are of the opinion that this wreath meets the requirements to be appropriately classified within heading 6702, and agree that it is the polyester fabric, featured in the eucalyptus and lamb’s ear leaves, which would impart the essential character, General Rule of Interpretation 3(b) noted.
The applicable subheading for this artificial wreath will be 6702.90.3500, 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 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.
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