The tariff classification of a wreath from China.

N273999 April 19, 2016 CLA-2-46:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4602.19.8000 Joseph Stinson Omni Global Sourcing Solutions, Inc. 4050 S. 26th Street, #200 Philadelphia, PA 19112 RE: The tariff classification of a wreath from China. Dear Mr. Stinson: In your letter dated February 26, 2016, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Rite Aid, item number 9039013 is the “Wreath Corn Husk 20in.” The wreath is constructed of corn husks, plastic, iron wire, lotus pods and twigs. The base of the wreath is constructed of twigs laid one on top of another and bonded together by iron wire. The front of the wreath is completely adorned with corn husk strips sectioned in wheat, green, yellow and orange, on top of which four lotus pods and synthetic flowers are interspersed within the wreath. 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 hierarchical order of their appearance. The corn husk strips and twigs constitutes plaiting materials, as described in Chapter Note 1 to Chapter 46, 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. In this case, although not of wickerwork, the merchandise concerned meets the meaning of “plaiting materials as defined in Legal Note 1 to Chapter 46, HTSUS, in that the corn husk strips and twigs are suitable for plaiting, interlacing or similar processes. As such, the “Wreath Corn Husk 20in” is classifiable in Chapter 46, HTSUS. When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). Using GRI 6 in conjunction with GRI 3, at the subheading level of 4602, HTSUS, the corn husk wreath is composed of different components (plaiting material of wood {twigs} and plating material of non-wood {husks}) and is considered a composite good for tariff purposes. The ENs to the 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. We recognize that the twigs form the base onto which decorative corn husks, lotus pods and synthetic flowers are placed on the wreath. However, after taking into account the two types of plaiting materials, the twigs are completely covered over in corn husks of wheat, green, yellow and orange, and further ornamented with lotus pods and synthetic flowers. It is the corn husks that provide the visible surface area of the wreath and the aesthetics to the wreath. Accordingly, the merchandise concerned is classifiable in subheading 4602.19.8000, HTSUS. The applicable subheading for the “Wreath Corn Husk 20in,” made directly to shape from plaiting materials, and completely covered over in corn husks, will be 4602.19.8000, 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; articles of loofah: Of vegetable materials: Other: Other: Other: Other.” 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/. 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 neil.h.levy@cbp.dhs.gov. Sincerely, Deborah Marinucci Acting Director National Commodity Specialist Division