CLA-2-39:OT:RR:NC:N4:415
Ms. Esther Chen
Kohl’s, Inc.
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of plastic hearts and decorative wreaths from China.
Dear Ms. Chen:
In your letter dated May 4, 2023, you requested a tariff classification ruling.
Images were provided in lieu of samples.
There are four products under consideration.
The first item is described as “Conversation Heart Scatters,” style number 41CTDVF. These are heart-shaped decorations made wholly from polystyrene plastic foam. Some of the hearts feature the words “XOXO” and “Kiss Me” on them.
The second item is described as the “Conversation Heart Wreath,” style number 41CTDVR10. The wreath consists of acrylic plastic hearts that are glued together to form the circular wreath shape. The hearts are printed with one of the following messages: “Be Mine,” “Wink,” “XOXO,” “Love Bug,” “Kiss Me,” “Bae,” “Love You,” “Sweet Heart,” “UR Cute,” and “Hot Stuff.” It features a polyester ribbon to allow it to be hung.
The third item is described as the “Mini Florals Heart Wreath,” style number 41CTDVR11. This wreath is heart shaped and is covered with pink plastic flowers. The core is wholly obscured and made of plastic vines. Per your correspondence, the artificial flowers are assembled with glue and this product would meet the requirements to be classified under heading 6702.
The fourth item would be described as the “Beaded Peony Heart Wreath,” style number 41CTDVR12. This wreath is constructed from wooden beads strung on a metal wire that form a heart shape. Attached to one side of the wreath are artificial flowers and greenery made from polyester fabric and plastic. At the top of the decoration is jute twine to allow it to be hung. We hold the opinion that it is the wood component that would impart the essential character to this product, General Rule of Interpretation 3(b) noted.
In your request, you inquire whether these would be classified as festive décor under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS). Generic heart-shaped articles with or without printed terms of endearment are not classified as festive articles of heading 9505. They are not sufficiently “closely associated with” Valentine's Day, nor any other festive occasion, that their display at any other time of the year would be considered aberrant. Therefore, they will be classified elsewhere as appropriate.
The applicable subheading for the “Conversation Heart Scatters,” style number 41CTDVF, and the “Conversation Heart Wreath,” style number 41CTDVR10, will be 3926.40.0090, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
The applicable subheading for the “Beaded Peony Heart Wreath,” style number 41CTDVR12, will be 4420.19.0000, HTSUS, which provides for “[w]ood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: [s]tatuettes and other ornaments: [o]ther.” The column one, general rate of duty is 3.2 percent ad valorem.
The applicable subheading for the “Mini Florals Heart Wreath,” style number 41CTDVR11, will be 6702.10.2000, 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.
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 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