CLA-2-46:OT:RR:NC:N4:234
Ms. Marissa Sanders
Pier 1 Imports
Trade Compliance
100 Pier 1 Place, Level 11
Fort Worth, Texas 76102
RE: The tariff classification of Natural and Artificial Wreaths from China and Mexico
Dear Ms. Sanders:
In your letter dated July 7, 2015, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
The samples are as follows:
VIN# 185032PO is a Natural Hanging Wreath. The wreath measures approximately 20 inches in diameter. The base of this wreath is made with whole natural dried twigs bound together with wire in a circular shape, which radiates outwards toward the edges of the wreath in a spiral fashion. The front of the wreath is adorned with preserved brown natural leaves, yellow eucalyptus branches, dried pinecones and accented with pheasant feathers. The wreath is made in Mexico. VIN# 185032PO is considered to be a composite good within the meaning of General Rules of Interpretation (GRI) 3. The arrangement is permanently affixed to the metal wire, which is merely a holder and cannot serve as a receptacle for anything else. The natural dried twigs impart the ornamental and decorative appeal of this item. Therefore, it is the opinion of this office that the natural dried twigs provided this item with the essential character within the meaning of (GRI) 3(b).
SKU# 3018110 is a Preserved Green and Natural Hanging Wreath. The wreath measures approximately 21 inches in diameter. The base of this wreath is made of whole natural twigs bound together in a circular shape by a metal wire. The front of the wreath is adorned with preserved natural wheat, dried wheat and dyed grass heads. The wreath is made in Mexico. SKU #3018110 is considered to be a composite good within the meaning of (GRI) 3. The arrangement is permanently affixed to the metal wire, which is merely a holder and cannot serve as a receptacle for anything else. The wheat and grass heads impart the ornamental and decorative appeal of this item. Therefore, it is the opinion of this office that the wheat and grass heads provided this item with the essential character within the meaning of (GRI) 3(b).
SKU# 3018123 is a Natural Mini Hydrangea Green Hanging Wreath. The wreath measures approximately 10 inches in diameter. The base of this wreath is made of whole natural grapevine twigs and wire, which are bound together in a circle shape providing the structure of the wreath. The front of the wreath is totally covered, with polyester Hydrangea flowers that conceal the natural grapevine twig base. The wreath is made in Mexico. SKU #3018123 is considered to be a composite good within the meaning of (GRI) 3. The arrangement is permanently affixed to the metal wire, which is merely a holder and cannot serve as a receptacle for anything else. The artificial man-made fiber flowers imparts the ornamental and decorative appeal of this item. Therefore, it is the opinion of this office that the artificial man-made fiber flowers provided this item with the essential character within the meaning of (GRI) 3(b).
VIN# T7079WPA is a Natural and Artificial Green Hanging Wreath. The wreath measures approximately 22 inches in diameter. The base of this wreath is made of whole natural grapevine twigs and metal wire, which are bound together in circular shape by a metal wire which provides the structure of the wreath and which also radiates outwards from this base in a spiral fashion. The radiating grapevine twigs are visible from the front of the wreath adding to the decorative aspect of the wreath. The front of the wreath is adorned with green and white plastic flowers and green polyester grass. VIN# T7079WPA is considered to be a composite good within the meaning of (GRI) 3. The arrangement is permanently affixed to the metal cage, which is merely a holder and cannot serve as receptacle for anything else. The natural grapevine and twigs impart the ornamental and decorative appeal of this item. Therefore, it is the opinion of this office that the natural grapevine and twigs provided this item with the essential character within the meaning of (GRI) 3(b).
The applicable subheading for the SKU# 3018110 will be 0604.90.6000, 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, dried, dyed, bleached, impregnated or otherwise prepared: other: other: Other. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the VIN# 185032PO and VIN# T7079WPA will be 4602.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other (than of bamboo or rattan): Other (than of baskets, bags, luggage, handbags or flatgoods): Other (than of willow or wood): Other: Wickerwork. The rate of duty will be Free.
The applicable subheading for the SKU# 3018123 will be 6702.90.3500, 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 other materials: Other: Of man-made fibers.” The rate of duty will be 9 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 Albert Gamble at albert.gamble @ cbp.dhs.gov.
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division