The tariff classification of a fruit garland and squash twig (vine) wall hanging from China

N236215 January 4, 2013 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.19.6000; 6702.10.2000 Mr. Joseph Stinson LISS Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a fruit garland and squash twig (vine) wall hanging from China Dear Mr. Stinson: In your letter, dated December 5, 2012, you requested a tariff classification ruling on a decorative wall hanging - “Fruit Teardrop”, item number 9025752, and a “Fruit Garland”, item number 9025941. A sample of each item was submitted for our review and will be returned to you, as requested. The “Fruit Teardrop” is a wall hanging measuring approximately 30 inches in length and 10 inches wide at its widest point. The item has a substantial base constructed of vine-like twigs that have been folded in half at the top end to form an “eye”, or loop, that serves for hanging the item on the wall. The vines are bound together with metal wire, and many twigs radiate off of the center structure, providing a visible background to the several Styrofoam berries and pumpkin-like squashes, as well as woven textile leaves, that adorn its front. The “Fruit Garland” is a garland constructed of wire wrapped with paper measuring approximately 6 feet in length. Decorating the length of the garland are several Styrofoam apples, Styrofoam berries, textile leaves, and paper-wrapped wire and plastic branches or sprigs. 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 GRIs will be applied, in the order of their appearance. The Fruit Teardrop is constructed of vine-like twigs that constitute plaiting materials, as described in Chapter Note 1 to Chapter 46, 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 wall hanging, however, is composed not only of plaiting materials, but of different materials, as well, including artificial foliage, that are prima facie classifiable in different headings. As such, it is a composite good, and therefore neither GRI 1 nor GRI 2 governs classification; the 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. Both the artificial foliage and the plaiting material contribute to the decorative appearance and consumer appeal of the wall hanging. Both are visible. However, the plaiting material predominates in weight and provides the base structure to which the foliage is attached. The plaiting material also provides the means by which the item can function as a wall hanging. The essential character is therefore imparted by the vine-like twigs. The artificial foliage adds decoration to enhance the wall hanging but does not create or change the nature of the product. The wall hanging, 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 Fruit Teardrop 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. The Fruit Garland is likewise a composite good. The essential character of the fruit garland is imparted by the artificial fruit, i.e., the Styrofoam apples and berries, as the fruit predominates in volume and gives the garland its marketing name and consumer appeal. The applicable subheading for the Fruit Garland will be 6702.10.2000, which provides for Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of plastics: Assembled by binding with 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 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/. The importation of the Fruit Teardrop 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