CLA-2-46:OT:RR:NC:N4:234
Joseph Stinson
Omni Global Sourcing Solutions, Inc.
4050 S. 26th Street, #200
Philadelphia, PA 19112
RE: The tariff classification of floral crosses from China.
Dear Mr. Stinson:
In your letter dated February 22, 2016, you requested a tariff classification ruling. Illustrative literature was provided. A material breakdown by composition, weight and cost was provided.
Item number 9039008 is described as the “Floral Cross – 2 Assorted.” The item is available in two assortments: UPC# 7-55673-78551-7 “Pumpkin with Leaves” and UPC# 7-55673-78552-4 “Fall Leaves with Berry.” Both styles are constructed of polyester, plastic, iron wire, twigs of grapevines and polyfoam. The base of the cross is constructed of grapevine twigs laid one on top of another and bonded together by iron wire. The front of the “Pumpkin with Leaves” floral cross is adorned with artificial foliage of polyester leaves and a polyfoam pumpkin, all of which are secured by glue or wire. The front of the “Fall Leaves with Berry” floral cross is adorned with artificial foliage of polyester leaves and polyfoam berries all of which are secured by glue or wire. These items can be hung on a wall.
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 grapevine twigs constitutes plaiting materials, as described in Legal Note 1 to Chapter 46, HTSUS, which states:
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.
In this case, although not of wickerwork, the merchandise concerned meets the meaning of “plaiting materials as defined in Legal Note 1 to Chapter 46, HTSUS, in that the grapevines are suitable for plaiting, interlacing or similar processes. As such, the “Pumpkin with Leaves” and “Fall Leaves with Berry” are classifiable in Chapter 46, HTSUS.
When terms are not defined in the Harmonized Tariff Schedule of the United States (HTSUS) or the Explanatory Notes (ENs) to the HTSUS, they are construed in accordance with their common and commercial meaning – Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982). The Online Oxford Dictionary American English under its definition for “vine,” at 1, states: A climbing or trailing woody-stemmed plant of the grape family. In applying our definition, the merchandise concerned uses plaiting material made of wood, and thereby is classifiable in subheading 4602.19.4500, HTSUS.
The applicable subheading for the “Pumpkin with Leaves” and “Fall Leaves with Berry,” floral crosses, made directly to shape from plaiting materials, will be 4602.19.4500, 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; articles of loofah: Of vegetable materials: Other: Other: Of willow or wood: Other.” The rate of duty will be 6.6% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent TSUS 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 Neil H. Levy at [email protected].
Sincerely,
Deborah Marinucci
Acting Director
National Commodity Specialist Division