The tariff classification of a floral vine wreath from China

N031306 July 17, 2008 CLA-2-46:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.19.6000 Ms. Sidestra Elvi Liss Global Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a floral vine wreath from China Dear Ms. Elvi: In your letter dated June 17, 2008 you requested a tariff classification ruling. The ruling was requested on a decorated vine wreath, identified as the “SB 16” Floral Wreath,” item # 9003537. A sample of the product was submitted, which will be returned to you as you requested. The sample consists of a circular wreath composed of a 2” thick bundle of natural vines held together with wire. The wreath is decorated with polyester flowers and leaves. A photograph of the product shows an assortment of two styles of flowers. The product is a composite good composed of two different materials, natural vines and artificial foliage. The essential character is imparted by the vines because of the role they play in making the wreath. Although the artificial foliage decoration is significant, the vines determine the nature of the product as a natural wreath. The applicable subheading for the “SB 16” Floral Wreath,” item # 9003537, will be 4602.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other (than of bamboo or rattan): Other (than baskets, bags, luggage, handbags or flatgoods): Other (than of willow or wood): Wickerwork. 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/. 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