The tariff classification of a three tier wreath from China.

N255633 August 27, 2014 CLA-2-44:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Marissa J. Sanders Trade Product Compliance Specialist Pier 1 Imports 100 Pier 1 Place, Level 11 Fort Worth, TX 76102 RE: The tariff classification of a three tier wreath from China. Dear Ms. Sanders: In your letter dated July 28, 2014, you requested a tariff classification ruling. Photos were provided. VIN # 12B1003Y-3S is a three tier wreath made of poplar wood curls, affixed to a Styrofoam backing, and connected together by a piece of jute material. The poplar wood has been shaved into thin sheets, and curled and shaped to resemble roses and other flower petals. The other flower petals are surrounding the roses, thereby contributing to the decorative effect of the three tier wreath. Each tier has one wreath. This item is arranged in size order from smallest wreath in diameter to medium wreath in diameter to largest wreath in diameter. The three tier wreath is composed of different components (i.e. poplar wood, Styrofoam and jute) and is considered a composite good. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. It is the poplar roses and other flower petals that are most visible, have the greatest surface area, and are the predominant material contributing to the wreath’s consumer appeal. Accordingly, the essential character of the three tier wreath is imparted by the poplar wood. The applicable subheading for the three tier wreath will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Statuettes and other ornaments, of wood.” The rate of duty will be 3.2% 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 Neil H. Levy at E-mail address: neil.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division