CLA-2-46:OT:RR:NC:4:434
Mindy Schneider
UCP
9585 Bluegill Rd.
Woodbury, MN 55125
RE: The tariff classification of a decorative wreath from China
Dear Ms. Schneider:
In your letter, dated August 4, 2021, you requested a classification ruling on one style of wreath on behalf of your client, Target Corp. Photos and detailed descriptive information were submitted for our review.
The “Thistle Asymmetrical Wreath” is a decorative door wreath. The underlying 22” circular wreath form is fashioned from dried grapevine wrapped with metal wire to hold its shape. The surface of each wreath is decorated with polyester fabric leaves and plastic thistles that wrap approximately two thirds of the way around the front of the wreath, with the heaviest concentration of leaves and thistles at the bottom and tapering off up the sides. The grapevine form is visible in a completely exposed section around the top and in sections through the sparser foliage.
The dried grape 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 “Thistle Asymmetrical Wreath” the grapevines and the artificial foliage/thistles all contribute to the decorative appeal of the wreaths. In addition, the vines provide the wreath’s structure and shape. Due to the grapevine’s dual role providing the underlying structure and providing decorative elements, we find that the vines confer the essential character.
You propose classification of the wreaths in either 6702.90.3500, HTSUS, as articles of artificial foliage, or alternatively in 4602.12.3500, HTSUS, as articles of rattan plaiting materials. We find that heading 4602 is more appropriate for the reasons provided in the above paragraphs, although we disagree with the subheading, as the wreath is not rattan.
The applicable subheading for the wreath 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.
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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4602.19.6000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4602.19.6000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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