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 two potted berry arrangements from China.
Dear Mr. Vu:
In your letter dated August 17, 2018, you requested a tariff classification ruling.
A sample of both styles was submitted and will be returned separately.
The item in question is the “Potted Berry Arrangement,” Walgreens Item Code (WIC) 401075. The decorative berry arrangement comes in two styles described as Square Pot and Round Pot.
Both the Square Pot and Round Pot arrangements contain natural dried birch branches. They are glued to a piece of expandable polystyrene foam that is affixed to the bottom inside of the pot. The pots are made of paper pulp and lime and created by mold casting. Both styles are decorated with red plastic berries.
The Square Pot style consists of the branches and plastic sprigs of berries. The red berries are greater in number and in size in comparison to the Round Pot style.
The Round Pot style includes the branches and has plastic leaves, red plastic berries, and natural dried pinecones attached to them. The branches and leaves also have some plastic glitter glued to them.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of these articles in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component, which gives them their essential character.
In consideration of the Square Pot style, we believe that the plastic berry sprigs predominate this article and provide the overall visual impact, thus providing it with its essential character, GRI 3(b) noted. To be considered artificial foliage of heading 6702, the article must be made by assembling various parts by binding, gluing, assembling by fitting into one another or similar methods. In this instance, the berries are glued to the plastic sprig.
For the Round Pot style, it is this office’s opinion that the essential character is imparted by the natural foliage, that is, the birch branches and pinecones since they predominate over the berries and leaves in terms of the article’s overall appearance and visual impact.
The applicable subheading for the Square Pot style 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: [o]f plastics: [a]ssembled by binding with flexible materials such as wire, paper, textile materials or foil, or by gluing or by similar methods.” The column one, general rate of duty is 8.4 percent ad valorem.
The applicable subheading for the Round Pot style will be 0604.90.6000, HTSUS, which provides for “[f]oliage, 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: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 7 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