U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of wreaths from China.
NY D89511 May 10, 1999 CLA-2-46:RR:NC:SP:230 D89511 CATEGORY: Classification TARIFF NO.: 4602.10.6000 Mr. William A. Vollmerhausen Kmart Corporation Resource Center 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of wreaths from China. Dear Mr. Vollmerhausen: In your letter dated March 12, 1999, you requested a tariff classification ruling. Six samples comprising an assortment (#34-88-09) of decorative wreaths were submitted and will be retained for reference. Each wreath consists of a circular bundle of rod-like vines bound together with additional pieces of vine. The individual vines making up the wreaths are about 3/16" in diameter. Although your letter states that the wreaths are made of rattan, an analysis by our laboratory indicates that the vines are of some other vegetable material not specifically enumerated in chapter 46 of the tariff schedule. The samples are ornamented with various attachments, and differ slightly in their overall diameter, as indicated below: Design # Diameter Ornaments Attached 1 13" Wood “welcome” sign, wood fence with bird, foliage of plastic and paper. 2 12" “Welcome” sign, fence, pears, leaves (all the foregoing of wood); plastic pears; dried foliage. 3 13" “Greetings” sign, fence, miniature birdhouse (all the fore- going of wood); plastic apples; artificial foliage of plastic & paper. 4 12" “Greetings” sign, fence, miniature birdhouse (all the fore- going of wood); plastic apples; dried foliage. 5 12" “Home Sweet Home” sign, miniature birdhouses and apples (all the foregoing of wood); artificial foliage (of polyester fabric). 6 13" “Welcome” sign, miniature birdhouse and apples (all the foregoing of wood); dried foliage; artificial foliage (of polyester fabric). While the ornamentation described above is rather extensive, it is not so compelling as to overwhelm the products’ basic identity as wreaths made of vegetable plaiting material. The articles will thus be treated as such for tariff classification purposes. The applicable subheading for the #34-88-09 wreaths will be 4602.10.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of vegetable plaiting materials: wickerwork. The rate of duty will be free. The importation of this merchandise may be subject to regulations administered by the U.S. Department of Agriculture (USDA). Inquiries may be directed to that agency at the following location: USDA A.P.H.I.S., PPQ 4700 River Road, Unit 136 Riverdale, MD 20737 Tel. (301) 734-8645 or (301) 734-8896 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 Paul Garretto at 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division