CLA-2-95:OT:RR:NC:N4:425
Mr. Joseph J. Kenny
Geodis USA Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of three wreaths from China. Dear Mr. Kenny: In your letter dated November 11, 2022, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc.
You submitted photographs and detail descriptions of three decorative wreaths, item numbers 292566, 147624, 196929, each measuring 16" in diameter. The underlying circular wreath forms are fashioned from bundled dried vine wired to a metal ring.
The first wreath is identified as item 292566, which is predominantly covered with decorated, brightly colored foam eggs of varying sizes, accented by matching multi-color artificial foam berries in the same bright shades of blue, green, pink, purple, yellow, and orange. The wreath is further accented with a few artificial flowers. The egg wreath decoration will be marketed and sold to help decorate the home during the Easter holiday.
The second wreath is identified as item 147624, which is completely covered with decorated, brightly colored foam eggs of varying sizes. The foam eggs covering this wreath are in the same bright shades as the above item, blue, green, pink, purple, yellow, and orange. The egg wreath decoration will also be marketed and sold to help decorate the home during the Easter holiday.
The applicable subheading for wreath items 292566 and 147624, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free.
Item 196929 is decorated with plastic foliage, foam berries, and a small sign made of medium density fiberboard (MDF) and printed with “Home Sweet Home” is mounted near the middle. This item is virtually identical (just a smaller diameter) to the wreath, item 168176, previously ruled upon in N324037 (02/04/22). Please apply the classification advice provided in N324037.
The applicable subheading wreath item 196929, 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 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 rate of duty will be Free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 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
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. 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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division