Base
E855591999-08-26New YorkClassification

The tariff classification of a 3-1/4" Candle Berry Wreath from China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

The tariff classification of a 3-1/4" Candle Berry Wreath from China.

Ruling Text

NY E85559 August 26, 1999 LA-2-34:RR:NC:SP:222 E85559 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Ms. Sonya Clarke Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a 3-1/4" Candle Berry Wreath from China. Dear Ms. Clarke: In your letter dated August 2, 1999, you request a tariff classification ruling. The sample that you submit, Style #112027 (Red) 3-1/4" Candle Berry Wreath, consists of a round wreath that measures approximately 6" in diameter. The wreath is made up of mica flaked red colored artificial berries and maple leaves adorning wire branches. You state that the wreath is comprised of 35% plastic resin, 28% wire, 20% mica, 12% paper and 5% styrofoam, and will be used as a base accessory for a candle. The wreath will also be imported in Style #112026 (Purple) and Style #112028 (White). In our opinion, the essential character is imparted by the plastic component. The applicable subheading for Style #112027 (Red), Style #112026 (Purple) and Style #112028 (White) 3-1/4" Candle Berry Wreath will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTS) which provides for Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of plastics: assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods. The rate of duty will be 8.4 percent ad valorem. 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division