The tariff classification of decorations from China.

N259186 December 5, 2014 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 4602.19.6000 Ms. Lucy Norlie UCP 820 South Walton, Suite 19 Bentonville, AR 72712 RE: The tariff classification of decorations from China. Dear Ms. Norlie: In your letter dated November 4, 2014, you requested a tariff classification ruling. The first submitted sample, identified as item number SFU15XITP152, 31” Pine Cone Decorated Wood Bucket, is a floor decoration that consists of a wood box, which you refer to as a “bucket”, that is filled with permanently affixed artificial foliage, including abundant evergreen branches, holly leaves, holly berries, laurel leaves, pine cones, red berries and birch logs, along with plastic red ball LED ornaments with simulated crowns. The decoration measures approximately 31” in height x 14-3/4” at its widest width x 11” in length at its base, and has an attached power cord. When the power cord is plugged into an electric outlet, the LED plastic ornaments are illuminated. The article serves as a decoration even when the lights are not powered on. You have submitted a photograph of a second style of item number SFU15XITP152, but in order for this office to issue a ruling, please submit a sample, along with material component and value breakdowns for the “bucket” and its contents. The second submitted sample, identified as item number SFU15XWTP550, 22” H Floral Twigs Table Piece, consists of a table piece measuring approximately 22” in height that resembles a table “lamp.” The table piece features a twig vine bundle that is spherical in shape and held together with iron wire wrapped entirely around the sphere with 35 LED lights that can be illuminated by plugging an attached power cord into an electric outlet. The stem of the “lamp” holding up the twig sphere and decorative finial on top of the twig sphere consist of iron, as does the approximately 7-1/4” diameter circular base. The stem of the table piece is decorated with artificial foliage consisting of red, pink, and green polyester flowers, pink ribbons, green leaves, pine cones and plastic ball ornaments. The 22” H Floral Twigs Table Piece is constructed 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 22” H Floral Twigs Table Piece 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, the vine-like twigs 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. Both the artificial foliage and the plaiting material contribute to the decorative appearance and consumer appeal of the table piece. Both are clearly visible. However, the plaiting material provides the top circular structure of the table piece, which is illuminated when the power cord is plugged in to an electrical outlet. The plaiting material also gives the table piece its marketing name, and serves to distinguish what the item is: a Floral Twigs Table Piece. The essential character is therefore imparted by the vine-like twigs. The artificial foliage adds decoration to enhance the table piece but does not create or change the nature of the product. The Floral Twigs Table Piece, is 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 item number SFU15XITP152, 31” Pine Cone Decorated Wood Bucket, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free. The applicable subheading for item number SFU15XWTP550, 22” H Floral Twigs Table Piece, 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/. We are unable to issue a ruling on item number SFU15XWWP552, Set of 2 - Twig Snowflakes 26” x 2pcs, because of non-conformity with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). According to 19 C.F.R. 177.1(a)(2)(i): A question arising in connection with a Customs transaction already before a Customs office will normally be resolved by that office in accordance with the principles and precedents previously announced by the Headquarters Office. If such a question cannot be resolved on the basis of clearly established rules set forth in the Customs and related laws, or in the regulations there under, or in applicable Treasury Decisions, rulings, opinions, or court decisions published in the Customs Bulletin, that office may be requested to forward the question to the Headquarters Office for consideration, as more fully described in Section 177.11. Since your ruling request concerns an issue previously forwarded by this office to CBP Headquarters (the classification of similar natural twig and artificial foliage composite goods), which are currently under consideration, we are unable to issue a ruling at this time. Once the issue has been resolved by CBP Headquarters, you may resubmit your ruling request. 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 Wayne Kessler at wayne.kessler@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division