CLA-2-46:OT:RR:NC:4:434
Lesa Hubbard
JC Penney Purchasing Corporation
6501 Legacy Drive
Plano, TX 75024
RE: The tariff classification of Decorative Wreaths from China
Dear Ms. Hubbard:
In your letter, dated June 7, 2018, you requested a classification ruling on five styles of wreaths. Photographs were submitted for our review. Additional descriptive information was acquired through follow up emails.
Styles E181871, E180191 and E182324 are 22” diameter wreaths. The circular wreath form is fashioned from “Tuckahoe rattan” interwoven with metal wire. You state that the Tuckahoe rattan is actually derived from the vining Smilax plant. Sprays of the dried Smilax twig-like vines radiate outward from the sides of the form and are visible from the front and sides of the wreath. The surface of each wreath is decorated with differing combinations of textile and plastic artificial foliage and flowers.
Styles E182104 and E182105 are both 22” diameter wreaths. The circular wreath form is fashioned from dried Smilax vines interwoven with metal wire. The surface of each wreath is decorated with polyester and plastic artificial foliage. Style E182105 is also adorned with three large artificial flowers. The foundation of vines is almost completely obscured by the surface decoration.
The dried Smilax vines 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.
The wreaths are composite articles made of plaiting materials (vines), polyester fabric, plastic and metal wire. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite articles consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which 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 article.
For the first three styles, E181871, E180191, and E182324, both the vine wreath form with radiating twigs and the artificial foliage/flowers contribute to the decorative appeal of the wreaths. In addition, the vines provide the wreaths’ structure and shape. Per your component breakdown, the vines predominate by weight over the other materials in styles E180191 and E182324. In style E181871 the polyester component is only slightly more than the vine component. We find that the Smilax vines confer the essential character.
For the remaining styles, E182104 and E182105, although the vines create the structure and shape of the wreath, the wreath form is barely visible and does not provide meaningful decorative appeal. The appearance is dominated by the artificial foliage/flowers. The polyester leaves provide the greatest visual impact, and, per your material breakdown, the polyester also predominates by weight over the other components (45% polyester; 30% vines; 15% plastic; 10% metal wire). The polyester leaves confer the essential character of these wreaths.
The applicable subheading for styles E181871, E180191 and E182324 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 wreaths constitute wickerwork, which is commonly defined as products made of flexible, vegetable twigs or rods, in contrast to strips, filaments, parts of leaves, etc. The rate of duty will be free.
The applicable subheading for styles E182104 and E182105 will be 6702.90.3500, HTSUS, which provides for “Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of other materials: Other: Of man-made fibers.” The rate of duty will be 9% 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 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