CLA-2-46:OT:RR:NC:4:434
Ms. Alison Obert
Colony Brands, Inc.
1112 7th Avenue
Monroe, WI 53566
RE: The tariff classification of a Decorative Wreath from China
Dear Ms. Obert:
In your letter, dated April 23, 2018, you requested a classification ruling. Photographs and product information were submitted for our review.
Item HA71052 is a 9” diameter wreath constructed of a twisted and woven natural birch twig base. The vine-like twig base is completely exposed around the top and sides. It is adorned along the bottom with artificial pine sprigs, pinecones and Styrofoam berries. Nesting on the pine is an owl constructed of a foam core covered in cotton threads and sisal with chicken feather accents at the tail and brow.
Because the materials from which the item is constructed are prima facie classifiable in different headings, the wreath is a composite good within the meaning of General Rule of Interpretation (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.
In the instant case, the artificial foliage, pinecones, owl and birch twigs all contribute to the decorative appearance of the wreath. Per the information provided in your request, the birch twigs constitute the highest percentage of weight and value. In terms of the role of the constituent materials in relation to the use of the goods, the birch twigs also provide the wreath with its circular structure and determine its nature as a wreath. Therefore, we find that the birch twigs provide the wreath with its essential character.
The vine-like birch 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.
More specifically within plaiting materials, 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 wreath will be 4602.19.3500, 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: Other: Other: Of willow or wood: 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 the 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