CLA-2-06:OT:RR:NC:N:231
Jason Keddy
North River Tree Farms and Forestry Ltd
679 Lake Ramsay Rd
New Ross, NS B0J 2M0
Canada
RE: The tariff classification of Fresh Balsam Fir Wreaths from Canada
Dear Mr. Keddy:
In your letter dated September 28, 2026, you requested a tariff classification ruling.
The subject merchandise consists of natural Christmas wreaths made from fresh balsam fir branches. The
wreaths range in size from approximately 12 to 48 inches in diameter. The balsam fir branches used to
produce the wreaths are harvested from local farms in Nova Scotia, Canada. The wreaths are assembled
entirely by hand and will be imported in an undecorated condition, with no ornaments or other decorative
articles added. The finished wreaths are intended for sale to customers in New York and New Jersey for use
as Christmas decorations.
The applicable subheading for the Fresh Balsam Fir Wreaths will be 0604.20.0086, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for: “Foliage, branches and other parts of plants,
without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets
or for ornamental purposes, fresh...” The general rate of duty will be free.
The duties cited above are current as of this ruling’s issuance. 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/.
The importation of these goods may be subject to regulations or restrictions administered by the U.S.
Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact this agency
regarding possible applicable requirements at the following location:
U.S. Department of Agriculture
APHIS Plant Protection and Quarantine Permit Unit
4700 River Road, Unit 136
Riverdale, MD 20737-1236
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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 and Border Protection
Regulations (19 C.F.R. 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, please contact
National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division