The tariff classification of decorated autumn wreaths from China

NY G89525 May 10, 2001 CLA-2-46:RR:NC:2:230 G89525 CATEGORY: Classification TARIFF NO.: 4602.10.6000 Mr. Ken August Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of decorated autumn wreaths from China Dear Mr. August: In your letter dated April 12, 2001 you requested a tariff classification ruling. The ruling was requested on an assortment of two styles of wreaths referred to as “Item 8248 – Autumn Wreath”. Samples of the two wreaths were submitted. The samples consist of wreaths decorated with stuffed textile figures, artificial foliage and wood signs. Each wreath is approximately 13” in diameter and is made of a bundle of rod-like vine material held together with additional vines wrapped around the bundle. One style is decorated with a scarecrow figure in the center and a “Welcome” sign on the top. The other style is decorated with a dressed bear figure and a “Happy Harvest” sign. Artificial autumn foliage and vegetables decorate the sides of both wreaths. The essential character of each style of autumn wreath is imparted by the vine wreath because of the role it plays in the functioning of the product as a wall hanging. The textile figure and artificial foliage play a secondary role in decorating the product. The applicable subheading for the decorated autumn wreaths, item 8248, will be 4602.10.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles made from plaiting materials, of vegetable materials, other, other, wickerwork. The rate of duty will be free. 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 19 CFR 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, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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