U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
The tariff classification of a dried and dyed, wheat grass wreath and a wreath of dried and dyed, vegetable plaiting material from China.
NY J82196 March 13, 2003 CLA-2-06:RR:NC:2:231 J82196 CATEGORY: Classification TARIFF NO.: 0604.99.6000; 4602.10.3500 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a dried and dyed, wheat grass wreath and a wreath of dried and dyed, vegetable plaiting material from China. Dear Ms. Liu: In your letter, dated February 28, 2003, you requested a tariff classification ruling. The samples are being returned as you have requested. The merchandise is described thus: Item C76F0438 is a wreath comprised of dried and dyed wheat grass that has been set in a styrofoam ring. The diameter is 16 inches. The item is available in three colors: orange, burgundy, and purple. Item C76F0443 is a wreath made of vegetable plaiting material (dried and dyed birch branches). The product contains birch branches, red grass, pinecones, polyfoam berries, and wire. The diameter is 18 inches. The applicable subheading for dried and dyed, wheat grass wreaths (item C76F0438) will be 0604.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared, other, other, other. The rate of duty will be 7 percent ad valorem. The applicable subheading for wreaths made of dried and dyed vegetable plaiting material (item C76F0443) will be 4602.10.3500, HTS, which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah, of vegetable materials, other, of one or more of the materials bamboo, rattan, willow or wood, wickerwork. The rate of duty will be free. 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 Thomas Brady at (646) 733-3030. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division