CLA-2 CO:R:C:F 951403 LPF
District Director
U.S. Customs Service
Patrick V. McNamara Building
477 Michigan Avenue
Detroit, MI 48226
RE: Decision on application for further review of Protest No.
3801-89-002377, filed August 30, 1989, concerning
classification of lacquered pine cone pics and twin heart
vine wreath assortments; Heading 0604, HTSUSA, foliage,
branches and other parts of plants; Heading 4602 basketwork,
wickerwork and other articles, made directly to shape from
plaiting materials.
Dear Sir:
This is a decision on a protest filed August 30, 1989,
against your decision in the classification of certain
merchandise liquidated on July 28, 1989 and August 4, 1989.
FACTS:
This protest involves two articles, lacquered pine cone pics
and twin heart vine wreaths, imported from Hong Kong and Taiwan.
The protestant entered both the lacquered pine cone pics and twin
heart vine wreaths under subheading 0604.99.3000, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA),
providing for foliage, branches and other parts of plants,
without flowers or flower buds...suitable for bouquets or for
ornamental purposes...other, other, dried or bleached, at a duty
free rate. The protestant also states that these products have
been entered and liquidated under 0604.99.3000 through the Los
Angeles district.
You classified the pine cone pics under subheading
0604.99.6000, HTSUSA, providing for foliage, branches and other
parts of plants, without flowers of flower buds...suitable for
bouquets or for ornamental purposes...other, other, other, at a
general column one duty rate of 11 percent ad valorem. You also
classified the twin heart vine wreaths under subheading
4602.10.5000, HTSUSA, providing for basketwork, wickerwork and
other articles, made directly to shape from plaiting materials
...of vegetable materials, other, other, at a general column one
duty rate of 3 percent ad valorem.
-2-
The protestant submitted to our office a sample of the pine
cone pic, item # 480, along with information describing this
article as well as the twin heart vine wreaths, item # 1000. The
pine cone pic consists of a natural lacquered pine cone attached
to a 9 inch wire pic. The wire is coated with polyvinyl chloride
(PVC) and the natural pine cone is coated with lacquer. The pine
cones measure approximately 3 inches in length and 2-1/2 inches
in diameter.
The twin heart vine wreaths consist of natural vine, wire,
fabric flowers and wooden plaques. The article features two
hearts braided with natural vine and wired together into a twin
heart wreath design. Each piece has fabric flowers glued onto
the surface and a wooden decorative plaque at the bottom. One
design depicts two geese joined by a heart, all painted on wood,
while the other depicts three geese standing in a row. A
decorative bow made of satin ribbon and calico print fabric
ribbon is attached in the center, trimmed with a fabric flower.
The approximate width of the intertwined heart is 11 inches and
of the wooden component is 4 inches, the latter varying with the
type of design.
ISSUE:
Whether the lacquered pine cone pics are classifiable in
subheading 0604.99.3000 as foliage, branches and other parts of
plants..., other, other, dried or bleached or in subheading
0604.99.6000 as foliage, branches and other parts of plants...,
other, other, other, and whether the twin heart vine wreaths
are classifiable in heading 0604 as foliage, branches and other
parts of plants or in heading 4602 as basketwork...and other
articles, made directly to shape from plaiting materials.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA. Most imported goods are classified
by application of GRI 1, that is, according to the terms of the
headings of the tariff schedule and any relative section or
chapter notes. The Explanatory Notes (EN's) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.
-3-
Lacquered pine cone pic
Heading 0604 provides for, inter alia, foliage, branches and
other parts of plants, being goods of a kind suitable for
bouquets or for ornamental purposes, fresh, dried, dyed,
bleached, impregnated or otherwise prepared. Customs and the
protestant agree that these articles are classifiable in heading
0604. However, at the subheading level, 0604.99.30 provides for
other types of foliage or parts of plants that are dried or
bleached, while 0604.99.60 provides for other types of foliage or
parts of plants that are other than dried or bleached.
It is the protestant's position that since these articles
are dried, they are classifiable in 0604.99.30. Customs notes,
however, that this merchandise not only is dried, but also is
lacquered before entry into the U.S. While subheading 0604.99.30
covers merchandise which undergoes the basic process described
therein, that is, drying or bleaching, 0604.99.60 covers
merchandise that undergoes other processes, some of which are
enumerated within heading 0604. As these articles are lacquered
in addition to dried, they are classifiable in subheading
0604.99.60.
Twin heart vine wreaths
Heading 4602 provides for basketwork, wickerwork and other
articles, made directly to shape from plaiting materials or made
up from articles of heading 4601. The EN's to Chapter 46,
HTSUSA, explain that the chapter covers articles made by
interlacing, weaving or by similar methods of assembling unspun
materials, including, inter alia, willow, bamboos, rushes, reeds,
and strips of vegetable material (for example, narrow leaves or
strips cut from broad leaves such as those of bananas or palm
trees), provided they are in a state or form suitable for
plaiting, interlacing or similar processes. Since the vine
wreaths do incorporate natural vines which, like the materials
described above, are in a form suitable for plaiting, it appears
that the articles incorporate "plaiting materials" included
within 4602. The vine wreaths are classifiable in heading 4602.
The appropriate subheading is 4602.10.5000.
HOLDING:
The lacquered pine cone pick is classifiable in subheading
0604.99.6000 as, "Foliage, branches and other parts of plants,
without flowers or flower buds...being goods of a kind suitable
for bouquets or for ornamental purposes, fresh, dried, dyed,
bleached, impregnated or otherwise prepared: Other: Other:
Other." The general column one rate of duty is 11 percent ad
valorem.
-4-
The twin heart vine wreaths are classifiable in subheading
4602.10.5000 as, "Basketwork, wickerwork and other articles, made
directly to shape from plaiting materials or made up from
articles of heading 4601...: Of vegetable materials: Other:
Other." The general column one rate of duty is 3 percent ad
valorem.
Since the rate of duty under the classification indicated
above is the same as the liquidated rate, you are instructed to
deny the protest in full. A copy of this decision with the Form
19 should be sent to the protestant.
Sincerely,
John Durant, Director
Commercial Rulings Division