CLA-2-67:OT:RR:NC:N4:425
Mr. David Quinonez
Pier 1 Imports
100 Pier 1 Place, Level 11
Fort Worth, TX 76102
RE: The tariff classification of rattan reed sticks from China.
Dear Mr. Quinonez:
In your letter dated May 13, 2015, you requested a tariff classification ruling.
The first sample, identified as style VIN 135A799A, is described as a set of 3 rattan reed sticks with a mum and leaf. It consists of three rattan reed sticks with an attached artificial leaf and an artificial polyester mum topper. The rattan reed sticks have been dried and, per your statement, fumigated. Each stick with the mum head measures 25 centimeters in height x 12.7 centimeters at their widest width. You indicate that the rattan reed sticks serve to “transfer oil” from a vessel (not included) and diffuse it into the air. Accordingly, you believe that the subject merchandise should be classified by the rattan reed sticks under tariff subheading 0604.90.3000, HTSUS, which provides for plant parts suitable for ornamental purposes.
However, we do not agree. Style VIN 135A799A is considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. It is the opinion of this office that neither the rattan reed stick nor the artificial mum top imparts the essential character of the whole. Therefore, GRI 3(c) applies. GRI 3(c) states “When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.” Since the tariff heading for the man-made flower topper occurs last, style VIN 135A799A will be classified under tariff subheading 6702.90.3500, HTSUS.
The second sample, identified as VIN FW850-11-B, is described as a set of 10 rattan reed sticks. Each rod-like stick measures 3 millimeters in diameter by 27 centimeters in length, and appears to have been dyed or stained to a dark brown color. You have suggested that this product is classifiable in subheading 0604.90, HTSUS, which provides for plant parts suitable for ornamental purposes. However, we find that it is more specifically provided for elsewhere in the HTSUS.
The applicable subheading for style VIN 135A799A will be 6702.90.3500, 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 other materials: Other: Of man-made fibers.” The rate of duty will be 9 percent ad valorem.
The applicable subheading for style VIN FW850-11-B will be 1401.20.4000, HTSUS, which provides for “Vegetable materials of a kind used primarily for plaiting…rattans: other.” The rate of duty will be 2% 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/.
We are unable to issue rulings on styles VIN 456174, VIN P190SP14(CH) and VIN PF240. For style VIN 456174, provide a sample and material component and value breakdowns. Also, resubmit style VIN 456174 on a separate ruling request from styles VIN P190SP14(CH) and VIN PF240.
For styles VIN P190SP14(CH) and VIN PF240, provide samples and value breakdowns. Additionally, of what type of plaster are the embellishments made? Please provide a component breakdown by weight of the plaster embellishments. How are the embellishments formed? Please describe. Have the plaster embellishments been fired after shaping? What is the function of the plaster embellishments? Do they absorb and release fragrance? Should you resubmit your request, please include all the material that we have returned to you.
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 Wayne Kessler at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division