CLA-2-67:OT:RR:NC:N4:415
Ivy Yang
Bansco Enterprise Limited
Room 1308, Diya Tower, Jindi Building, Zhong Shan Yi Road
Guangzhou
China
RE: The tariff classification of an artificial wreath from China.
Dear Ms. Yang:
In your letter dated June 3, 2025, you requested a tariff classification ruling.
Images were provided in lieu of a sample.
The product under consideration is a decorative wreath that features artificial flowers, foliage, and butterflies
affixed to an obscured circular frame. The artificial flowers and butterflies are made of nylon fabric, and the
frame and leaves are made of polyethylene plastic. The diameter of the wreath is 18 inches.
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. Further, we hold the opinion that it is the nylon fabric flowers
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 this 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.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.24, in addition
to subheading 6702.90.3500, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e., 9903.01.25, in addition to subheading
6702.90.3500, HTSUS, listed above.
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 CBP 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,
(for)
Steven A. Mack
Director
National Commodity Specialist Division