The tariff classification of grapevine pumpkins from China

N093157 March 4, 2010 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.19.6000 Ms. Susanne Shanteau Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of grapevine pumpkins from China Dear Ms. Shanteau: In your letter dated January 28, 2010 you requested a tariff classification ruling. The ruling was requested on twig pumpkin decorations. Three samples identified as style B, style C, and style D (SKU # 2-541-4674) were submitted. The samples will be returned to you as requested. The three pumpkins are constructed of natural dried grapevines. Bundles of vines are wound around into a round shape. The wound vines are supported by an iron wire in the center. The tops of the pumpkins are decorated with polyester fabric leaves and small plastic berries, acorns, pinecones, and gourds. The vine pumpkins measure approximately 5” in height and 4” in diameter. General Rule of Interpretation 3 (b) of the Harmonized Tariff Schedule of the United States (“HTSUS”) states as follows:  (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The vine pumpkins are composite goods made up of four different materials. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the subject vine pumpkins is imparted by the grapevine because it provides the structure, the greatest area, and the visual impact to the subject pumpkins. Note 1 of Chapter 46, HTSUS, states as follows: In this chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54. The grapevine is in a state or form suitable for plaiting, interlacing, or similar processes. Thus, the grapevine meets the definition of the expression “plaiting material.” (See Note 1 of Chapter 46, supra.) The applicable subheading for the grapevine pumpkins will be 4602.19.6000, 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