The tariff classification of a ribbon heart-shaped wreath from China

N176995 August 19, 2011 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.90.0000 Mr. Brian G. Pearce CVS On-Site Import Compliance Liaison Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a ribbon heart-shaped wreath from China Dear Mr. Pearce: On July 21, 2011, you requested a tariff classification ruling on behalf of your client, CVS Caremark. The request was submitted for CVS item 472109, a heart-shaped wreath to be imported from China. A sample of the item was submitted for review and will be returned to you, as requested. The wreath measures approximately 14 inches high by 15 inches wide. It is constructed of a plastic, cage-like, heart-shaped frame covered entirely with loops of red, metallic, polyvinyl chloride (PVC) ribbon strips. Ribbon strips of two widths, 9mm and 2mm, are looped, bunched, and attached to the plastic frame with metal wire. The ribbon loops completely obscure the frame of the wreath. You suggest in your letter that the heart wreath should be regarded as a festive article of heading 9505, HTSUS, citing New York Ruling PD G83808 as support. However, since the issuance of that ruling, the courts have ruled in Park B. Smith, Ltd. v. U.S. (Fed. Cir., 2003) and Michael Simon Design Inc. v. U..S. (Fed. Cir., 2007) that a festive article must be so closely associated with a festive occasion that its use at other times would be “aberrant”. A generic heart can be displayed throughout the year and is not limited strictly to Valentine’s Day. This position is reiterated in New York Rulings N022670, and N069064, as well as Headquarters Ruling Letter 964364, which identifies the heart motif as “a ubiquitous symbol of love and affection” whose use is not limited to Valentine’s Day. 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 heart-shaped wreath is constructed of plastic, 2mm-wide PVC ribbons, and 9mm-wide PVC ribbons. The plastic frame is classifiable in Chapter 39, HTSUS. The 2mm-wide ribbon constitutes a textile per Note 1(g) to Section XI, HTSUS. The 9mm-wide ribbon constitutes “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 heart-shaped wreath is composed of several different materials that are prima facie classifiable in different headings, i.e., plastic strip, plaiting materials, and the plastic frame, 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 heart-shaped wreath is a composite good constructed of multiple different materials. Although both the 2mm-wide ribbons and 9mm-wide ribbons both contribute to the visual impact of the wreath, e.g., in color and texture, it is the 9mm-wide ribbons which have the greatest visual impact. The 9mm-wide ribbons, which have a reflective, confetti-like surface effect, are much more easily distinguished than the 2mm-wide ribbons when viewing the wreath. The 9mm ribbons are the most visible and readily noticeable aspect of the wreath. The 2mm ribbons are subordinate in appearance and have a “filler” effect. Similar to the metal wreath frame noted in rulings such as NY J80392, the obscured, plastic frame is disregarded in favor of the material contributing the visual and/or structural identity of the wreath. The essential character of the wreath is therefore imparted by the 9mm-wide PVC ribbon. The applicable subheading for each style of gift bow will be 4602.90.0000, HTSUS, which provides for: Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Other (than of vegetable materials). The rate of duty will be 3.5 percent 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division