CLA-2-46:RR:NC:SP:230 H87004
Ms. Linda C. Pearson
Seasonal Specialties
11455 Valley View Road
Eden Prairie, MN 55344
RE: The tariff classification of wreaths and topiaries from China.
Dear Ms. Pearson:
In your letter dated January 14, 2002, you requested a tariff classification ruling for two products.
The first item, a picture of which was submitted, is a 20-inch wreath (#T02022) consisting of a ring of natural twigs having a swirled appearance. The wreath is decorated with artificial autumn leaves (of paper and wood) and with pinecones.
The applicable subheading for the wreath will be 4602.10.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) articles of vegetable plaiting materials: of one or more of the materials bamboo, rattan, willow or wood: wickerwork. The rate of duty will be free.
The second item, a sample of which was submitted, is identified as a “topiary” (#T00575). It consists of a Styrofoam sphere (about 3½” in diameter) mounted atop a stick that rises from a base-metal flowerpot. The sphere is covered with various decorative materials: moss, wrapped wire, natural twigs, plastic berries (red, white and blue) and artificial (fabric) leaves. The metal pot is painted with red, white and blue stripes. The article has an overall height of about 12 inches.
For tariff classification purposes, the “topiary” will be regarded as a “composite good” whose essential character cannot be ascribed to any single component material. In accordance with General Rule of Interpretation 3(c), HTS, its classification will be based on the heading appearing last in numerical order among those equally meriting consideration. In this instance, the provision for certain metal articles appears last.
The applicable subheading for the #T00575 “topiary” will be 8306.29.0000, HTS, which provides for statuettes and other ornaments, of base metal, and parts thereof: other. The rate of duty will be free.
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 19 CFR 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, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division