CLA-2-46:RR:NC:2:230
Ms. M. Susan Lyons-Tovar
Pier 1 Imports, Inc.
100 Pier 1 Place
Fort Worth, TX 76102
RE: The tariff classification of a floral twig wreath from China
Dear Ms. Lyons-Tovar:
In your letter dated January 16, 2007 you requested a tariff classification ruling.
The ruling was requested on a decorated natural twig wreath, identified as the “Eucalyptus Vanda Orchid Wreath, SKU # 2191795.” A sample of the product was submitted, which will be returned to you as you requested.
The sample is a 22” diameter wreath composed of natural whole woody twigs of various thicknesses under 1 cm in diameter. The twigs are wound around together in a 3” thick bundle and held together with wire. The front of the wreath is decorated with polyester flowers and leaves. The essential character of the wreath is imparted by the natural twigs, which comprise the wreath.
The applicable subheading for the “Eucalyptus Vanda Orchid Wreath, SKU # 2191795” will be 4602.19.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Basketwork, wickerwork and other articles, made directly to shape from plaiting materials: Of vegetable materials: Other (than of bamboo or rattan): Other (than baskets or luggage): Of willow or wood: Wickerwork. The rate of duty will be free.
Importation of this product may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location:
U.S. Department of Agriculture
A.P.H.I.S., PPQ
4700 River Road, Unit 136
Riverdale, MD 20737
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 U.S. Customs and Border Protection (CBP) 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 CBP.
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