The tariff classification of vine wreaths from China

N138455 January 3, 2011 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.19.6000 Ms. Colleen B. McFall Jo-Ann Stores, Inc. 5555 Darrow Road Hudson, OH 44236 RE: The tariff classification of vine wreaths from China Dear Ms. McFall: In your letter dated December 15, 2010, you requested a tariff classification ruling. The ruling was requested on Item Numbers JY11314 Black-eyed Susan/Vine Wreath Multi and RWA5686X22 Chinese Lantern/Vine Wreath Orange. Two photos (a front and back view) of each style were submitted for our examination. Item Number JY11314, The Black-eyed Susan/Vine Wreath Multi is composed of a circular bundle of natural vines (Smilax glabra) measuring 1.6 inches in thickness. The wreath measures 26 inches in diameter. The twig vine bundle is comprised of expanding circular loops that are loosely held together at the bottom with metal wire. The front of the wreath is decorated with artificial foliage consisting of Black-eyed Susan flowers (90 percent polyester man-made fibers and 10 percent polyethylene stems), cattails (70 percent Styrofoam and 30 percent polyethylene stems), natural lotus pods (Nelumbo nucifera), clusters of Styrofoam berries, PVC grass and polyester leaves. All of the artificial foliage is glued to a Styrofoam base which is glued to the circular vine bundle. Item Number RWA5686X22, The Chinese Lantern/Vine Wreath Orange is composed of a circular base of natural vines (Vitis amurensis) measuring 0.8 inches in thickness. The wreath measures 22 inches in diameter. The vine bundle is held together with metal wire wrapped entirely around the base of the wreath. Numerous additional vines protrude from the bundle. You state in your letter that the front of the wreath is decorated with artificial foliage consisting of orange and red Chinese Lantern flowers and yellow and red leaves, each of which is composed of 75 percent polyester man-made fibers, 15 percent polyethylene, and 10 percent iron wire. The leaves and flowers are glued to the circular vine bundle. You also indicate that the vines account for 55 percent of the total article weight. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (“GRI’s”), 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 order of their appearance. The vines of each wreath constitute “plaiting materials” as set forth in Chapter Note 1 of Chapter 46, Harmonized Tariff Schedule of the United States (“HTSUS”), which 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. Because the subject wreaths are composed of different materials that are prima facie classifiable in different headings (plaiting materials of heading 4602, HTSUS, and artificial foliage of heading 6702, HTSUS), GRI 3 is the governing rule. 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. The products are composite goods composed of two different materials: natural vines and artificial foliage. The vines, which make a noticeable contribution to the visual impact of the article, provide the structure, give the product its marketing name and serve to distinguish what it is, a vine wreath. The essential character is imparted by the vines because of the role they play in making the wreath. The artificial foliage adds decoration to enhance the wreath but does not change the nature of the product. The applicable subheading for the twig-like vine wreaths 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: Other: 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/. Importation of these products 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division