CLA-2-67:OT:RR:NC:N4:415
Lesa Hubbard JC Penney Purchasing, LLC
6501 Legacy Drive, Suite B100
Plano, TX 75024
RE: The tariff classification of an artificial wreath from China.
Dear Ms. Hubbard:
In your letter dated September 27, 2024, you requested a tariff classification ruling.
Images were provided in lieu of a sample.
The product under consideration is described as the “Woodland Glam Wreath,” item number 373968. The wreath consists of artificial foliage that contains green branches and stems of plastic mixed with green and orange leaves of polyester fabric. It is decorated with several foam pomegranates, natural pinecones, and cinnamon sticks. The foliage is glued to a natural grapevine wreath that is intertwined with metal wire and is almost entirely obscured by the artificial foliage. The wreath measures 24 inches in diameter.
In your submission, you question whether this wreath could potentially be classified under subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), as a festive article. Although the wreath includes a sprinkling of pine needles and a few pinecones along with many other items of artificial foliage, there are no elements or motifs included here that suggest any link with any holiday. This woodland-type wreath could be displayed any time of the year without appearing aberrant. This is not considered a festive article and cannot be classified in 9505.10.2500, HTSUS.
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 fitting together, and is not subject to any of the listed exclusions, making classification within this heading appropriate. Further, we hold the opinion it is the polyester fabric leaves that provide the most overall visual impact to this product and thus impart the essential character, General Rule of Interpretation 6 and 3(b) noted.
The applicable subheading for the “Woodland Glam Wreath,” item number 373968. 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.
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