The tariff classification of a twig wreath and burlap ball from China

N244045 August 8, 2013 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.19.6000; 6307.90.9889 Ms. Colleen O’Shea-Moran Darice, Inc. 13000 Darice Parkway Park 82 Strongsville, OH 44149 RE: The tariff classification of a twig wreath and burlap ball from China Dear Ms. O’Shea-Moran: In your letter dated July 8, 2013, you requested a tariff classification ruling. The ruling was requested on Item 2875-174, “Burlap/Vine Wreath”, and Item 2875-165, “Burlap/Vine Ball”. Samples of the items were submitted for our examination, and will be returned to you, as requested. The wreath item is circular and measures approximately 10 inches outer diameter and 6 inches inner diameter. At the side, the wreath is 2 ½ inches thick. It is constructed of a metal wire frame that has been wrapped with vine like twigs in a non-uniform manner. There is also a 5/8-inch-wide strip of woven burlap textile that is intertwined with the twigs. The burlap ball is a sphere measuring approximately 4 inches in diameter. The ball is constructed of a plastic sphere that has been overlaid with multiple layers of burlap textile. The sphere has been bound sparely with vine-like twigs. 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 both of the instant items, neither GRI 1 nor GRI 2 is applicable. The vine-like twigs incorporated into the wreath and ball constitute “plaiting materials” as set forth in Chapter Note 1 of Chapter 46, 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. Both the wreath and the ball are constructed of materials that are prima facie classifiable in different headings. They are therefore composite goods within the meaning of GRI 3(b). GRI 3(b) states, in pertinent part: (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. In accordance with the Explanatory Notes (ENs) for GRI 3(b), the essential character of an item may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the goods. With respect to the wreath, the vine-like twigs predominate structurally, in weight, and in visual impact. The burlap is merely a decorative element, and the metal frame provides only a form around which the twigs are wound to achieve the three dimensional shape. The twigs therefore impart the essential character. The twig wreath constitutes wickerwork; “wickerwork” is commonly defined as products made of flexible, vegetable twigs or rods, in contrast to strips, filaments, parts of leaves, etc. For the ball item, the burlap predominates in surface area and visual impact. The twigs are secondary and decorative. In accordance with Headquarters ruling W968064, it is the material that covers the form that gives it its consumer appeal; therefore, it is the burlap that imparts the essential character for the burlap ball. The applicable subheading for the 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. The applicable subheading for the burlap ball will be 6307.90.9889, HTSUS, which provides for Other made up articles, including dress patterns: Other: Other: Other. The rate of duty will be 7 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/. Importation of these products 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division