CLA-2-46:OT:RR:NC:2:230
Mr. Dennis Morse
BDP International, Inc.
2721 Walker Avenue, N.W.
Grand Rapids, MI 49504
RE: The tariff classification of twig (vine) wreaths from China
Dear Mr. Morse:
In your letter dated June 10, 2010, you requested a tariff classification ruling on behalf of your client, Meijer Distribution.
The ruling was requested on two styles of twig (vine) wreaths identified as item #072J100207MJ, “Glitter Maple Wreath” and item #388F0101382, “Amaryllis/Pinecone on Twigs”. Representative samples were submitted for our examination and will be returned to you as you requested.
Item #072J100207MJ, “Glitter Maple Wreath”, is composed of a 1 inch thick base of natural twig vines wound in a 21 inch diameter bundle held together with wire. A decorative top layer of plastic maple leaves are glued to the natural twig vines in front. Additionally, numerous twigs (vines) are inserted into the bundle and extend beyond the decorations to frame the wreath. When viewed from the front the base of the natural twigs (vines), along with the woody twigs protruding from the base, creates a visibly noticeable backdrop for the glitter maple leaves.
Item #388F0101382, “Amaryllis/Pinecone on Twigs”, is composed of a 1 inch thick base of multiple bunches of natural vine-like twigs having the appearance of a grapevine. The front of the wreath is decorated with polyester flowers, real pinecones and plastic glitter stems which are glued onto the twig (vine) base. The twigs (vines) extend beyond the decorations which cover the wreath and are held together with wire attachments. The wreath measures 27 inches in diameter.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (“GRIs”), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1 and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied in the order of their appearance.
Chapter Note 1 of Chapter 46, Harmonized Tariff Schedule of the United States (“HTSUS”), states as follows:
In this chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54.
The subject wreath is composed of different materials that are prima facie classifiable in different headings (plaiting materials of heading 4602, HTSUS, and artificial foliage of heading 6702, HTSUS).
GRI 3 states as follows:
3. When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
The products are a composite good composed of two different materials; natural vines and artificial foliage. The vine-like twigs which make a noticeable contribution to the visual impact of the product, provide the structure, give the goods its marketing name, and serve to distinguish what it is, a vine wreath. The essential character is imparted by the vines because of the role they play in making the wreath. The artificial foliage adds decoration to enhance the wreath but do not change the nature of the product.
The applicable subheading for the twig (vine) wreaths 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: Other: Other: Wickerwork. The rate of duty will be free.
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/.
The importation of this product may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location:
U.S. Department of Agriculture
A.P.H.I.S., PPQ
4700 River Road, Unit 136
Riverdale, MD 20737
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 Paul Garretto at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division