The tariff classification of an artificial berry candle ring, an artificial berry swag , a wire ball candle ring and a glass beaded garland from China

N062515 June 26, 2009 CLA-2-67:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6702.10.2000; 8306.29.0000; 7018.90.5000 Ms. Pam Reeder Evans and Wood & Co., Inc. 612 E. Dallas Rd, Ste 200 Grapevine, TX 76051 RE: The tariff classification of an artificial berry candle ring, an artificial berry swag , a wire ball candle ring and a glass beaded garland from China Dear Ms. Reeder: In your letter dated May 22, 2009, on behalf of Hobby Lobby Stores Inc., you requested a tariff classification ruling. The submitted samples are identified as follows: Item CCR609 – 3.25” Christmas Ice Berry Candle Ring. This item is a candle ring that is designed to resemble a wreath and to surround the base of a candle. The circular stem appears to be made of metal wire wrapped with brown paper. It is adorned with dense clusters of red berries made of foam plastic material and five green leaves made of polyester fiber material. The berries and leaves are accented by clear plastic beads and glitter that create the appearance of ice. Item CSWG612 I – 33” Christmas Ice Berry Swag. This item consists of red berries made of foam plastic material that are attached to plastic stems, which in turn, are attached to a plastic covered metal wire branch. The berries are accented by clear plastic beads that create an appearance of ice. Item CCR900 – Wire Ball Candle Ring. This item consists of green metal wire wrapped in a random fashion around a central metal ring that is covered with green glitter. The wire is designed to resemble an open work wreath and to surround a candle. It is accented by green and red plastic balls. Item CBRYG911 – Iced Hanging Garland. This item consists of round and cylindrical glass beads strung on a wire garland shape to create an icicle effect. You have suggested that all of these items are correctly classified in subheading 9505.10.2500. However, we do not agree that any of these items are correctly classified in the subheading that you have suggested. Although these items are stated to be Christmas seasonal, none of the foliage is recognized festive foliage. These articles can be used throughout the year. As you requested, the samples will be returned to you. All four items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. The red foam berries provide the visual impact of the berry candle ring and the berry swag and therefore provide the essential character of those items. The open-work metal wire provides the visual impact of the wire ball candle ring and the glass beads provide the visual impact of the iced hanging garland. Therefore, those materials provide the essential character of those respective items. The applicable subheading for Item CCR609 and Item CSWG612 I 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. The applicable subheading for Item CCR900 will be 8306.29.0000, HTSUS, which provides for…ornaments, of base metal…other ornaments…other. The rate of duty will be free. The applicable subheading for Item CBRYG911 will be 7018.90.5000, HTSUS, which provides for glass beads…and articles thereof…other: other. The rate of duty will be 6.6 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