The tariff classification of Vine Basket Wall Décor from China.

N264485 May 19, 2015 CLA-2-67:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Mr. David Prata OHL International at CVS Health Mail Code 1049 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of Vine Basket Wall Décor from China. Dear Mr. Prata: In your letter dated March 10, 2015 but received on May 6, 2015, you requested a tariff classification ruling. The submitted samples, identified as Vine Basket Wall Décor, item number 331366, are two styles of an artificial foliage and fruit filled basket decoration constructed of plaited twigs with a polyester “Welcome” sign glued to the basket front. The artificial foliage and fruit is permanently affixed to the top opening of the basket and protrudes outward. The first style features an artificial assortment consisting of 8 luminous multi-colored orange, red and yellow polyester leaves, 2 foam gourds, 1 foam pumpkin and two clusters of red, orange and yellow foam berries. The second style features an artificial assortment consisting of 8 luminous multi-colored orange, red and yellow polyester leaves, 1 foam apple, 1 foam pear, 1 foam pomegranate and two clusters of red, orange and yellow foam berries. Both styles have a polyester cord attached on the back of the basket for hanging the article as a wall decoration. The Vine Basket Wall Décor is considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. The vibrantly colored artificial foliage provides the article’s ornamental and decorative appeal. Moreover, despite the fact that the submitted value breakdown shows that the basket has a higher value than the artificial foliage, the basket is merely a holder that cannot serve as a receptacle for anything else due to the permanently affixed foliage. In addition, the basket does not have a plaited twig handle, and consequently the plaiting material also does not assist in the hanging of the article. Therefore, it is the opinion of this office that the artificial leaves provides this item with the essential character, within the meaning of GRI 3(b). The applicable subheading for both styles of item number 331366 will be 6702.90.3500, 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 other materials: Other: Of man-made fibers.” The rate of duty will be 9 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/. 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