The tariff classification of vine wreaths from China

N175895 August 19, 2011 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.19.6000 Mr. Dennis Awana Inter-Orient Services 1455 Monterey Pass Road #205 Monterey Park, CA 91754 RE: The tariff classification of vine wreaths from China Dear Mr. Awana: In your letter dated July 18, 2011, you requested a tariff classification ruling. The ruling was requested on two seasonal wreaths with “Happy Harvest” and “Welcome” motifs. Samples of each wreath were submitted for our review. The “Happy Harvest” wreath is a circular wreath constructed of vine-like twigs, measuring approximately 18 inches in diameter. The twigs are bundled together with thinner vines, the bundle measuring approximately 2 3/4 inches in thickness. An arching sign in the shape of a banner, constructed of medium density fiberboard (MDF), and painted with the phrase “Happy Harvest”, is tied to the face of the wreath’s upper curve. Artificial leaves and sunflowers are also affixed to the face of the wreath. Seated in the bottom curve of the wreath is a textile, doll-like, scarecrow figure measuring approximately 7 1/2 inches wide by 19 inches tall. The figure is wearing clothing printed with leaves and pumpkins, and holds a bouquet of artificial berries, an MDF sunflower, and natural raffia. 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. For the “Happy Harvest” wreath, the vine-like twigs 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 “Happy Harvest” wreath is composed of several different materials that are prima facie classifiable in different headings, i.e., plaiting materials, textile, MDF, artificial foliage, and others, 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 “Happy Harvest” wreath is a composite good composed of many different materials. Although many of those materials contribute to the visual impact of the wreath, it is the vine-like twigs, which 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 MDF sign, artificial foliage, and textile figure add decoration to enhance the wreath, but do not change the nature of the product. “Wickerwork” is commonly defined as products made of flexible, vegetable twigs or rods, in contrast to strips, filaments, parts of leaves, etc. The wreath structure, composed mainly of vine-like twigs, constitutes wickerwork. The applicable subheading for the “Happy Harvest” wreath 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. You suggest that the “Happy Harvest” wreath is a decoration for the Thanksgiving holiday. However, neither the words “Happy Harvest” nor a scarecrow figure are recognized festive motifs of heading 9505, HTSUS, as set forth in rulings NY G89525 and NY G87902, respectively. The “Welcome” wreath is a circular wreath constructed of narrow rattan rods, measuring approximately 14 inches in diameter. The rod bundle is approximately 2 inches thick. A curved sign constructed of MDF and painted with the word “Welcome” is attached to the upper curve of the wreath with metal wire. Artificial pine needles, flowers, berries, and natural pine cones are affixed to the face of the wreath. Sitting in the lower curve of the wreath is a textile, doll-like, snowman figure measuring approximately 8 inches wide by 16 inches tall. The figure is wearing a green sweater with ivory trim and yellow buttons, a red scarf with green trim and a red heart, and red trousers with an appliqué of a Christmas tree with a star topper. The snowman also wears a black textile hat and “boots”. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically §177.7(a) reads, in pertinent part:No ruling letter will be issued in any instance in which it appears contrary to the sound administration of the Customs and related laws to do so.Currently, the classification of merchandise similar to the “Welcome” wreath, described above, is under review in our Headquarters office. Thus, pursuant to 19 C.F.R. §177.7(a), a ruling cannot be issued for this product. However, you may resubmit your request for a ruling for the “Welcome” wreath at a later time. 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 the “Happy Harvest” wreath 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