CLA-2-06:OT:RR:NC:N2:231
Mr. Joseph Kenny
Geodis USA Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a decorative Pinecone Wreath from China.
Dear Mr Kenny:
In your letter dated June 1, 2018, you requested a tariff classification ruling for your client CVS Pharmacy, Inc. (Woonsocket, RI). You submitted photographs and details of item 678649, a decorative 20 inch Pinecone Wreath. The wreath is composed of an iron ring, rattan, and natural pinecones coated with glitter and paint that is dried upon them. The pinecones cover the front of the wreath, as it will be displayed.
In your letter, you mentioned classification under 0604.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: Other: Other: Dried or bleached. We disagree. The submitted merchandise has been made up into an article incorporating additional components or materials. In cases like this, CBP has taken the position that such advancement beyond mere drying or bleaching moves the product into the residual (“other”) tariff provision.
The applicable subheading for item 678649, 20 inch Pinecone Wreath will be 0604.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: Other: Other: Other." The rate of duty will be 7% 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.
The importation of these goods may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact this agency regarding possible applicable requirements at the following location:
U.S. Department of Agriculture APHIS Plant Protection and Quarantine Permit Unit 4700 River Road, Unit 136 Riverdale, MD 20737-1236
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 Frank Troise at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division