The tariff classification of decorative articles made of Styrofoam and covered with bark and other materials from China

N015879 September 14, 2007 CLA-2-46:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.19.8000; 9505.10.2500 Ms. Colleen Erickson Global Trade Operations Target Customs Brokers, Inc. 7000 Target Parkway N NCD-0456 Brooklyn Park, MN 55445 RE: The tariff classification of decorative articles made of Styrofoam and covered with bark and other materials from China Dear Ms. Erickson: In your letter dated August 13, 2007, on behalf of Target Corporation, you requested a tariff classification ruling. The ruling was requested on three decorative articles that will be marketed during the coming Christmas season. Samples of the articles were submitted, which will be returned to you as you requested. Item number 051-12-1844, identified as the “Birch Bark Owl,” is a 7” tall figure representing a standing owl. Its body is made of Styrofoam that is mostly covered with strips of birch bark. In addition, it is covered with cotton batting on the head and shoulders and it has plastic feet and eyes. The essential character of this article is imparted by the birch bark, which gives the visual impact, consumer appeal and nature of the article. Item number 051-12-1856, identified as the “Birch Bark Snowman,” is a 12” tall figure of a snowman. Its body is made of Styrofoam that is mostly covered with strips of birch bark. In addition, it has a hat made of birch bark with textile trim, arms made of an unidentified vegetable plaiting material, plastic eyes, a textile scarf, a textile hand warmer, cotton batting covering the head and shoulders and one small artificial berry sprig decorating the hat. The essential character of this article is imparted by the birch bark, which gives the greater visual impact, consumer appeal and nature of the article. Item number 051-12-1867, identified as the “Birch Bark Snowflake,” is a 12” long six-point snowflake. Its shape is made with metal support rods and Styrofoam. It is then covered with birch bark and decorated throughout with eighteen sprigs of artificial evergreen with red berries and small natural pinecones. The snowflake decoration has a rope loop attached for hanging as an ornament on a Christmas tree. You suggested classification of the “Birch Bark Snowman” in subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS) as a Christmas ornament. However, a snowman is not a recognized festive symbol. Further, the single small sprig of festive foliage attached to the snowman is not significant enough to change the overwhelming nature of this article as a snowman decoration. The “Birch Bark Snowflake” decoration, however, is generously covered with festive foliage (evergreen, pinecones and red berries) and also has a loop for hanging as a Christmas ornament. We agree that the “Birch Bark Snowflake” is a festive article. You also suggested classification of the “Birch Bark Owl” and “Birch Bark Snowflake” in subheading 1404.90.9090, HTSUS, as vegetable products not elsewhere specified. However, the strips of birch bark, which impart the essential character of the subject articles, are considered to be plaiting materials; and articles made from plaiting materials are provided for in Chapter 46, HTSUS. (See Chapter Note 1 of Chapter 46). The applicable subheading for item number 051-12-1844, the “Birch Bark Owl”, and item number 051-12-1856, the “Birch Bark Snowman,” will be 4602.19.8000, HTSUS, which provides for other articles made from plaiting materials, of other vegetable materials, other (than wickerwork). The rate of duty will be 2.3 percent ad valorem. The applicable subheading for item number 051-12-1867, the “Birch Bark Snowflake,” will be 9505.10.2500, HTSUS, which provides for festive, carnival or other entertainment articles: articles for Christmas festivities: Christmas ornaments, other (than of glass or of wood). The rate of duty will be free. 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/. Importation of these articles may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location: U.S. Department of Agriculture A.P.H.I.S., PPQ 4700 River Road, Unit 136 Riverdale, MD 20737 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division