CLA-2-67:OT:RR:NC:N2:222
Ms. Una Gauthier
Barthco International Inc., Division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a wreath made of plastic berries on a rattan frame from China
Dear Ms. Gauthier:
In your letter dated March 13, 2009, you requested a tariff classification ruling.
The submitted sample is identified as a 12” berry wreath, item 692469. This item is comprised of red and orange berries made of polyurethane (PU) foam plastic material, large leaves made of paper and smaller leaves made of textile material, all situated on a circular frame made of bundles of natural rattan. The bundles of rattan are secured together with wire. The berries are coated with glue, painted and attached to stems that are made of paper covered wire. The stems of the berries and the leaves are glued to the rattan base.
You have suggested that this item is correctly classified in subheading 6702.10.2000. This office agrees with your suggestion. The Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs), although not legally binding, are the official interpretation of the tariff at the international level. In applying the provisions of the Harmonized Tariff Schedule of the United States (HTSUS), Customs will look to the ENs for guidance. According to the ENs for heading 6702, the articles that are covered by that heading include “wreaths” that are made of artificial flowers, foliage or fruit. Also, see Headquarters Ruling (HQ) 951416 dated November 25, 1992, in which it was determined that a wreath with a base of rattan was correctly classified according to the heading that provided for the components that “adorned” the base.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic berries provide this item’s ornamental and decorative appeal, give the item its unique quality and serve to make it distinct. The rattan base is almost completely covered by the berries, stems and leaves and is barely visible from the front of this item. The base serves the subordinate role of providing support for the berries and leaves. The leaves form a backdrop to the berries and many of the leaves are partially covered by the berries or the long stems of the berries. The leaves serve the subordinate role of embellishing the visual impact of the principal objects, which are the plastic berries. Therefore, it is the opinion of this office that the plastic berries provide this item with the essential character within the meaning of General Rule of Interpretation (GRI) 3(b).
The applicable subheading for item 692469 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