The tariff classification of a plastic berry wreath on an iron frame from China

N009654 May 1, 2007 CLA-2-67:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Ms. Kathleen Root Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of a plastic berry wreath on an iron frame from China Dear Ms. Root: In your letter dated April 9, 2007, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Berry Wreath, 16”, item number F071031636. The article is made up of an iron wire frame that is wrapped by paper. The wrapped frame, in turn, is covered with red berries that are made of plastic foam that is coated by polythene. The berries are glued onto the frame. On the submitted Import Product Data Sheet, in a column entitled “Tariff #”, there is a preprinted listing of the classifications 6702.10.2000 and 9505.10.2500. However, this item cannot be classified as an article for Christmas festivities because it is not a recognized Christmas foliage, such as evergreen branches, poinsettia, pinecones, pine needle leaves, holly leaves, laurel leaves, holly berries, etc. The wreath appears to be comprised of generic red berries that are not limited to Christmas. The applicable subheading for the plastic berry wreath on an iron frame will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division