The tariff classification of Berry Wreath from China

N261027 February 12, 2015 CLA-2-46: OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4602.19.6000 Ms. Lynn Schab Omni Global Sourcing Solutions, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of Berry Wreath from China Dear Ms. Schab: In your letter dated January 21, 2015, on behalf of Rite Aid Corporation, you requested a tariff classification ruling on a decorative wreath, “Berry Wreath”, Item #9036466. A sample of the wreath was provided for our review, and is being returned to you at your request. The sample submitted is a Berry Wreath with a natural twig vine base. The wreath measures 20 inches in diameter. The base of the wreath is composed of a 1 inch wide circular bundle of twig vine, with 6 inch branches extended to make up the wreath. The twig vine bundle is held together with iron wire wrapped entirely around the base of the wreath. The front of the wreath is decorated with artificial foliage consisting of red, orange, and green Styrofoam berries and yellow, gold and green polyester leaves. The wreath 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 wreath 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 wreaths 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. The plaiting material forms the underlying wreath onto which artificial foliage is attached. The plaiting material is the structure of the wreath, gives the wreath its marketing name, and serves to distinguish what the item is: a vine wreath. The essential character is therefore imparted by the plaited vine-like twigs. The wreath, 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 Berry Wreath 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/. The importation of this product 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 Albert Gamble at albert.gamble@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division