CLA-2-06:OT:RR:NC:2:231
Ms. Hope Sirekis
Federated International Inc.
1 Peace Bridge Plaza, Suite 314
Buffalo, NY 14213
RE: The tariff classification of “leaf carvings” from China.
Dear Ms. Sirekis:
In your letter dated February 3, 2009, together with a sample and supplementary information received here on February 27, 2009, you requested a tariff classification ruling on behalf of “1520940 Ontario Ltd,” dba Green Piece Wire Art.
The submitted sample is a natural leaf (said to be taken from a Chinar (Platanus orientalis) tree) whose surface has been carved so as to form a design or image. The leaf is brownish in color and measures roughly 8” x 8 ½”. Its design is most clearly visible when the item is held up to the light or placed against a solid background of contrasting color. The product is said to be intended for decorative display, e.g., to be mounted on a plaque or framed for placement on a desk or wall.
The production of the item is said to involve the following steps:
Carefully select and collect the leaves from the trees.
Air-dry them in natural condition.
Boil them at a minimum of 100° Celsius for 3 hours to kill bacteria and make the leaves soft enough to carve.
Make the leaves cleaner.
Spread the leaves and carve them. (The carving process is said to entail selective removal of leaf material without cutting or removing the veins, which are left “to add detail to the subject matter of the carving.” The process, which involves no painting or printing, is said to be done by hand, by craftspeople using tools.)
Dry the leaves again.
Apply paraffin wax to the leaves to help protect and preserve them for long-term decorative use.
The carved leaves will be packed in book-like paper folders, which in turn will be packed in carton boxes. Generally, there will be 100 pieces in a package.
The applicable subheading for the carved leaves will be 0604.99.6000, 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%.
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 merchandise may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact that agency regarding possible applicable regulations at the following location:
U.S. Department of Agriculture
APHIS
Plant Protection and Quarantine Permit Unit
4700 River Road, Unit 136
Riverdale, MD 20737-1236
Telephone number: 877-770-5990
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 Nathan Rosenstein at (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division