CLA-2-46:OT:RR:NC:4:234
Ms. Jennifer Bailey
Nantucket Distributing Co., LLC
64 Leona Dr.
Middleboro, MA 02346
RE: The tariff classification of a floral wreath from China
Dear Ms. Bailey:
In your letter, dated September 27, 2016, you requested a classification ruling. The ruling was requested on a floral wreath. Photographs and product information were submitted for our review.
The floral wreath measures approximately 25” in diameter. The wreath is constructed of a natural twig base and is adorned with polyester artificial flowers and Styrofoam berries that have been coated in plastic. The twigs radiate outwards behind the flowers and are visible from the front of the wreath. You state that the base of the wreath is constructed of rattan. The photos provided, however, are not consistent with a wreath constructed of rattan. Instead, the wreath appears to be made from bound vine-like twigs. As noted, the vine-like twigs are apparent from the front of the wreath and function as both structural and decorative elements.
The vine-like twigs meet the definition of plaiting materials, as set forth in Note 1 to Chapter 46, Harmonized Tariff Schedule of the United States (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 the instant case, the artificial foliage and the plaiting materials both contribute to the decorative appearance of the wreath. The plaiting materials, however, provide the circular structure to which the artificial foliage is affixed. The essential character of the wreath is imparted by the vine-like twigs because they create the wreath structure, and because they determine the nature of the product as a natural, vine-like twig wreath. The adornment of the wreath with artificial flowers and fruits decorates and enhances the wreath but does not create or change the nature of the wreath. The wreath constitutes wickerwork, which is commonly defined as products made of flexible, vegetable twigs or rods, in contrast to strips, filaments, parts of leaves, etc.
The applicable subheading for the floral wreath will be 4602.19.6000, 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: 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 https://hts.usitc.gov/current.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division