CLA-2-67:OT:RR:NC:N4:422
Ms. Sara May
Dan Dee International Limited
7282 123rd Circle North
Largo, FL 33773
RE: The tariff classification of plastic berry heart shaped wreaths from China
Dear Ms. May:
In your letter dated July 6, 2009, you requested a tariff classification ruling.
The submitted samples are identified as follows:
Item #655 – This item is a wreath that is in the shape of two interlocking hearts. The item measures approximately 10” x 7”. The frame is made of metal wire wrapped with green paper and covered with clusters of red berries made of acrylic plastic material. There is a sheer red ribbon attached at the top to facilitate hanging. As you requested, the sample will be returned to you.
Item #834 – This item is a wreath that is in the shape of a heart within a heart. The two hearts are tied together at the middle of the top portion of both hearts, by the use of metal wire. The inner heart shape measures approximately 3½” x 3½” and the outer heart shape measures approximately 7” x 7”. The frame is made of metal wire wrapped with green paper and covered with clusters of red, white and pink berries made of acrylic plastic material. There is a sheer red bow attached to the top as well as a sheer red ribbon to facilitate hanging. As you requested, the sample will be returned to you.
You have suggested that these items are correctly classified in heading 9505. As an alternative you have suggested that if excluded from heading 9505, that they are correctly classified in subheading 3926.40.0000. However, we do not agree that these items are correctly classified in either of the two provisions that you have suggested.
Although you have cited New York Ruling Letter (NY) PD G83808 as support for your suggestion that these items are correctly classified in heading 9505, subsequent court decisions since Midwest of Cannon Falls Inc. vs. U.S. indicate that a festive article must be closely associated with a festive occasion while use at other times would be aberrant. Using a heart decoration at times other than Valentines Day would not be aberrant as it would symbolize the relationship year round. In addition, you have cited NY L88078 as support for your alternative suggestion that these items are correctly classified in subheading 3926.40.0000. However, the item that was the subject of that ruling did not include artificial berries which are more specifically provided for in heading 6702 as articles of artificial fruit.
These items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. The paper wrapped wire frames serve the subordinate role of providing support for the acrylic berries, which provide the items with the ornamental and decorative appeal. Therefore, it is the opinion of this office that the acrylic berries provide these items with the essential character within the meaning of GRI 3(b).
The applicable subheading for Item #655 and Item #834 will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of plastics: assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods. The rate of duty will be 8.4 percent ad valorem.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division