CLA-2-46:OT:RR:NC:2:230
Ms. Mary Brinkman
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of a Cornucopia with Foliage Décor and a Leaf Placemat from China
Dear Ms. Brinkman:
In your letter dated April 13, 2011, you requested a tariff classification ruling. The ruling was requested on Items S011181-K, “Cornucopia with Foliage Décor”, and 02-20664PM, “Leaf Placemat”. Samples of the item were submitted for our examination, and will be returned to you, as requested.
The “Cornucopia with Foliage Décor” (hereinafter, “cornucopia”) is a curved, horn-shaped basket holding artificial foliage. The basket is made from coiled rods, which you state to be rattan, shaped into a curved horn and held in place by metal wire. The basket measures 13 inches in length and 7 inches in diameter across the opening. On the back of the basket is a ring constructed of twisted rattan rods that is used to hang the basket on a wall. The basket contains artificial leaves and flowers, constructed of woven textile and plastic, as well as artificial berries and acorns, constructed of Styrofoam and wire. The foliage stems are inserted into a foam base which is, in turn, inserted into the opening of the cornucopia. The foliage elements extend approximately 2 to 3 inches beyond the basket edge. You state the cost breakdown to be rattan, $1.43, silk leaves, $0.94, and Styrofoam berries, $0.63, and the weights to be rattan, 185g, silk leaves, 18g, and Styrofoam berries, 32g. No figures were provided for the metal wire or foam base.
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 GRI will be applied, in the order of their appearance.
The cornucopia is constructed of multiple materials, but primarily of rattan rods, textile foliage, and Styrofoam berries. The rattan rods constitute “plaiting materials” as set forth in Chapter Note 1 of Chapter 46, HTSUS, which 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.
Because the materials from which the sample is constructed are prima facie classifiable in different headings, 4602 and 6702, HTSUS, the item is a composite good within the meaning of GRI 3(b). GRI 3(b) states, in pertinent part:
(b) 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.
In accordance with the Explanatory Notes (ENs) for GRI 3(b), the essential character of an item may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the goods. Although the rattan rods forming the basket make up slightly less of the total value than the artificial foliage, they constitute the greatest weight and surface area, and give the item its overall horn shape. The rods also provide the structure by which it can rest on a surface or be hung on a wall. That the product is a cornucopia, which by definition is a filled, horn-shaped vessel representing abundance, places particular importance on the basket. The basket, therefore, imparts the essential character of the item. “Wickerwork” is commonly defined as products made of flexible, vegetable twigs or rods, in contrast to strips, filaments, parts of leaves, etc. The basket, composed mainly of rattan rods, constitutes wickerwork.
The applicable subheading for the cornucopia will therefore be 4602.12.1400, 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: Of rattan: Other baskets or bags, whether or not lined: Wickerwork. The rate of duty will be free.
The Leaf Placemat, referred to as style 02-20664PM, consists of twenty-seven fabric leaves glued to a base fabric. Each leaf is cut to shape from a knit pile man-made fiber fabric that was fused to a nonwoven substrate. The cut leaves are glued concentrically to an 80 polyester and 20 percent nylon woven fabric base. The placemat measures approximately 15 inches in diameter.
The applicable subheading for the Leaf Placemat will be 6302.40.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet and kitchen linen: table linen, knitted or crocheted: other… other. The rate of duty will be 6.8 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 Laurel Duvall at (646) 733-3035 or National Import Specialist John Hansen at (646) 733-3043.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division