CLA-2-67:OT:RR:NC:N4:415
Mr. Long Vu
Walgreen Co.
304 Wilmot Road
MS # 3163
Deerfield, IL 60015
RE: The tariff classification of a lighted topiary animal from China.
Dear Mr. Vu:
In your letter dated September 11, 2017, on behalf of Walgreens, you requested a tariff classification ruling.
The item in question is described as a “lighted topiary animal,” Walgreens Item Code (WIC) 995243. It is a lighted decoration, which consists mainly of a metal frame, plastic leaves, and a string light. The string light assembly consists of a timer and contains 15 small LED bulbs. It is intended only to enhance the decorative effect of the lighted topiary animal, not to illuminate the surrounding area. It requires three “AA” batteries for the light to operate (batteries are not included). WIC 995243 is designed for both indoor and outdoor use.
The subject merchandise is available in three assorted styles (dog, duck, and rabbit). The metal frame of each style is formed into a shape of an animal. Next, green plastic leaves garland is used to cover the frame. Then, the string light is used to wrap around the whole animal shape. The garland is created by placing two long strips of plastic leaves (darker green and lighter green) between two thin flexible intertwined metal wires first before they can be twisted around to cover and hide the bare wire frame.
In your request, you proposed that this item could potentially be classified under 4602.90.0000. We believe the artificial foliage garland does not constitute plaiting material nor would be considered an article of heading 4601. Note 1 to Chapter 46 states, “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 specific form of the plastic leaves make the garland unsuitable for plaiting or interlacing and thus would exclude this article from this heading.
The applicable subheading for WIC 995243 will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of plastics: [a]ssembled by binding with flexible materials such as wire, paper, textile materials or foil, or by gluing or by similar methods.” The rate of duty will be 8.4 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 https://hts.usitc.gov/current.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division