CLA-2-67:OT:RR:NC:N4:415
Tommy Zhu
Creative Design, Ltd.
Number 42, Longjiang Road, Longjiang Village, Dalingshan Town
Dongguan, Guangdong Province
China
RE: The tariff classification of four decorative items from China.
Dear Mr. Zhu:
In your letter dated November 15, 2023, you requested a tariff classification ruling.
Images were submitted in lieu of samples.
There are four products under consideration.
The first item is described as a “Woodchip Flower Wreath.” The woodchips are assembled with glue to form orange hued “flowers” and the green colored “leaves” that make up the wreath. The base is wholly obscured and made from polystyrene foam. The wreath measure 16 inches by 16 inches by 3.5 inches.
The second item is described as a “Woodchip Flower with Base.” This article is an artificial floral arrangement constructed from wood shavings and natural pinecones. The wooden “flowers” come in different colors and are glued to wooden rods that create the appearance of the flower’s pistil and also form their stems, which are inserted into a polystyrene foam base. The foam sits within a plastic planter. The product measures 7.5 inches by 7.5 inches by 8 inches.
The third item is described as a “Woven Tray Decor.” It is a decorative, shallow tray woven of flattened stalks of water hyacinth over a metal frame. The tray is generally shaped like an apple or pumpkin with a stem and measures approximately 13.75 inches by 10.5 inches by 2.5 inches deep.
The fourth item is described as a “Skull Metal Tea Light Holder.” This ornamental article is in the shape of a tabletop candelabra with three arms. On top of each arm there is a tea light holder fitted on the front and back with a flat metal representation of a human skull. Each skull is decorated throughout with many intricate cutouts as well as cutouts to represent the eyes and nose. When a tealight candle is lit, the flame will merely enhance the decorative effect of the skulls; any lighting of the surrounding area is only incidental to its use as a decorative article. This product is made of metal and finished with black glitter. It measures 13 inches tall, 16 inches across, and 5 inches wide.
This office disagrees with your proposal that the “Skull Metal Tea Light Holder” should be classified as a festive Halloween item. Although it has a skull motif suitable for Halloween, it is a utilitarian article that is intended to hold candles. Additionally, the skulls are silhouettes, not three-dimensional representations of skulls. Therefore, it would not be classified within chapter 95 per chapter note 1(x), which excludes articles that have a utilitarian function.
As the first and second items meet the requirements set forth by heading 6702, specifically they resemble the natural product, and are assembled from various parts by gluing, the applicable subheading for the “Woodchip Flower Wreath” and “Woodchip Flower with Base” will be 6702.90.6500, 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 other materials: [o]ther: [o]ther.” The column one, general rate of duty is 17 percent ad valorem.
The applicable subheading for the “Woven Tray Decor” will be 4602.19.8000, HTSUS, which provides for “[b]asketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: [o]f vegetable materials: [o]ther: [o]ther: [o]ther: [o]ther. The column one, general rate of duty is 2.3 percent ad valorem.
The applicable subheading for the “Skull Metal Tea Light Holder” will be 8306.29.0000, HTSUS, which provides for “[b]ells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: [s]tatuettes and other ornaments, and parts thereof: [o]ther. The general rate of duty is Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4602.19.8000, 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 subheadings 4602.19.8000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6702.90.6500, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6702.90.6500, 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, including information on exclusions and their effective dates, 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.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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