The tariff classification of a seasonal wreath from China

N222786 July 12, 2012 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.19.6000 Ms. Jeanette Arciero Barthco International One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a seasonal wreath from China Dear Mr. Carter: In your letter, dated June 21, 2012, you requested a tariff classification ruling on behalf of your client, CVS/Caremark. The ruling was requested on a decorative wreath, “26 inch Fall Decorated Rattan Wreath”, item number 883823. Two samples of the wreath were provided for our review and are being returned to you. The subject wreath measures approximately 26 inches in diameter. The wreath base is composed of many vine-like twigs that have been bound together into a circular shape. The twigs are not rattan as the item name suggests. This base measures approximately 18 inches in diameter, and 2 inches thick. There are two styles of fall wreaths; both are adorned with artificial foliage, applied to the front of one wreath are textile leaves with plastic stems, natural pinecones, and Styrofoam berries. Applied to the front of the second wreath are textile leaves with plastic stems, Styrofoam berries, and Styrofoam gourds and pumpkins. The adornments are bundled into the wreath base with metal wire. 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. For the instant item, neither GRI 1 nor GRI 2 governs classification. The wreath is composed of vine-like twigs that constitute plaiting materials, as described in Chapter Note 1 to Chapter 46, Harmonized Tariff Schedule of the United States (HTSUS), which states: 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, i.e., plaiting materials of heading 4602, HTSUS, and artificial foliage of heading 6702, HTSUS. As such, they are composite goods whose classification is governed by GRI 3(b). General Rule of Interpretation 3 (b) of the HTSUS states as follows: (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 artificial foliage contributes to the appearance and consumer appeal of the wreath. However, the plaiting material predominates in weight and provides the circular structure of the wreath to which the foliage is attached. The plaiting material also gives the item its marketing name, and serves to distinguish what the item is: a vine wreath. The essential character is therefore imparted by the vine-like twigs. The artificial foliage adds decoration to enhance the wreath but does not create or change the nature of the product. The wreath, composed of vine-like twigs, constitutes wickerwork, which is commonly defined as products made of flexible, vegetable twigs or rods, in contrast to strips, filaments, parts of leaves, etc. The applicable subheading for the 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 Laurel Duvall at (646) 733-3035. Sincerely, Thomas J. Russo Director National Commodity Specialist Division