The tariff classification of a decorative wreath from China.

N175652 August 18, 2011 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Mr. David M. Murphy Grunfeld, Desiderio, Lebowitz Silverman & Klestadt LLP 399 Park Avenue New York, New York 10022 RE: The tariff classification of a decorative wreath from China. Dear Mr. Murphy: In your letter dated July 15, 2011, you requested on behalf of your client, The TJX Companies, Inc., a tariff classification ruling. The submitted sample is being returned to you as requested. The submitted sample, Style NI11XCS100, is a decorative wreath. The wreath is composed of paper leaves, pine cones, artificial pine sprigs, spruce sprigs, red berry stems and feathers. The pine sprigs, pine cones and berry stems are inserted by metal wire into the circular paper wrapped Styrofoam. The cardboard leaves, spruce sprigs and feathers are glued to the Styrofoam ring. The component breakdown of the wreath, by value, is 15% paper, 29% pinecone, 10% Styrofoam, 30% plastic sprigs, 15% feathers and 1% acrylic. The essential character of the wreath is imparted by the plastic sprigs. You suggested that the classification for this item should be 4823.90.6700. We disagree with your proposed classification. The Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level. The EN to heading 48.23 states that, in addition to goods excluded by Note 2 to Chapter 48, the heading excludes…”Artificial flowers, foliage and fruit and parts thereof (heading 67.02)." The cardboard leaves are excluded from classification within heading 4823, HTSUS. The applicable subheading for Style NI11XCS100 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, other plastics: assembled by binding 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 % 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division