The tariff classification of an artificial berry twig (vine) wreath from China

N103384 May 27, 2010 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.19.6000 Ms. Pam Reeder Evans and Wood & Co., Inc. 612 E. Dallas Road, Suite 200 Grapevine, TX 76051 RE: The tariff classification of an artificial berry twig (vine) wreath from China Dear Ms. Reeder: In your original letter dated May 22, 2009, you requested a tariff classification ruling on five decorative wreaths, Item Nos. CW66, CCR609, CSWG612 I, CCR900, and CBRYG911. At that time, you were advised that your request for item No. CW66 was being forwarded to our Headquarters Office for review. That review has been completed, and this office is now issuing a ruling on Item No. CW66. Ruling N062515 was already issued for all the other items. A representative sample of the twig (vine) wreath was submitted for our examination and will be returned to you as requested. The subject sample is a wreath decoration composed of multiple bunches of natural vine-like twigs having the appearance of a grapevine. Item CW66, “Berry Wreath”, is a natural vine base wreath composed of a 2” thick wide circular bundle of vine-like twigs. The berry wreath measures approximately 30” in diameter. The natural vine-like twigs have been bound together by wrapping a vine around the entire wreath which is attached to a circular wire frame covered with paper. The front of the wreath is decorated with red artificial berries made of Styrofoam held onto plastic stems which are glued to the circular, natural vine-like twig bundle. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance. Chapter Note 1 of Chapter 46, Harmonized Tariff Schedule of the United States (“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 subject wreath is composed of different materials that are prima facie classifiable in different headings (plaiting materials of heading 4602, HTSUS, and artificial fruit of heading 6702, HTSUS. General Rule of Interpretation 3 states as follows:When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (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. In the instant case, the artificial fruit and the plaiting material both contribute to the decorative appearance of the wreath. However, the plaiting material has a greater visible surface area, weighs more, and provides the circular structure upon which the artificial fruit can be placed. The essential character of the composite good in question is imparted by the vine twigs because they provide the means to create the structure, which is the wreath, and because they determine the nature of the product as a dried natural vine twig wreath. The adornment of artificial fruit enhances the wreath but does not create or change the nature of the product. The applicable subheading for the twig (vine) wreath 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 of baskets, bags, luggage, handbags or flatgoods): Other (than of willow or wood): Other: 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/. The importation of this product 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