CLA-2-67:OT:RR:NC:TA:348
William M. Stringfield
249 E. Ocean Blvd
Suite 1008
Long Beach, CA 90802
RE: The tariff classification of wreath from Hong Kong
Dear Mr. Stringfield:
In your letter dated January 14, 2008, on behalf of your client, Christmas Street International, you requested a tariff classification ruling.
The sample submitted is Style D62160. Style D62160 is composed of a heart shaped plastic body with dyed bird feathers derived from geese. A plastic red heart decorated with glitter hangs from the center and a loop ribbon for hanging is attached. The feathers impart the essential character of the wreath.
Your letter of inquiry states that this item is intended as Valentine decoration, this wreath is not considered to be a festive article. Although the item is heart shaped, its use is not limited to Valentine’s Day and is not considered a festive article.
The applicable subheading for Style D62160 will be 6701.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes), articles of feathers or down. The rate of duty will be 4.7 percent.
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 the 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 Rosemarie Hayward at 646-733-3064.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division