Base
N2374172013-02-01New YorkClassification

The tariff classification of an artificial wreath from China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-06 · Updates monthly

Summary

The tariff classification of an artificial wreath from China.

Ruling Text

N237417 February 1, 2013 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Ms. Pam Reeder Evans and Wood & Co. Inc. 900 Town and Country, Suite 150 Houston, TX 77024 RE: The tariff classification of an artificial wreath from China. Dear Ms. Reeder: In your letter dated January 10, 2013, on behalf of your client, Hobby Lobby Stores, you requested a tariff classification ruling. The sample is being returned to you, as requested. Item XW177377HL is a wreath with a base frame of metal wire. The wreath is composed of burlap fabric, styrofoam berries, pumpkins, and pomegranates, polyester maple and oak leaves, and natural pine cones. The burlap fabric is loosely bunched and tied to the frame with wire twisted ties. The fruits, leaves and pine cones are attached to the burlap by wire and glue. Item XW177377HL is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The artificial foliage and fruit provide the wreath with ornamental and decorative appeal. The artificial fruit predominate the artificial foliage, both by value and weight. It is the opinion of this office that the styrofoam berries, pumpkins and pomegranates provide the essential character within the meaning of (GRI) 3(b). The applicable subheading for Item XW177377HL, 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: 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% 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, Thomas J. Russo Director National Commodity Specialist Division