The tariff classification of a floral wall basket from China

N284081 March 17, 2017 CLA-2-46:OT:RR:NC:4:234 CATEGORY: Classification TARIFF NO.: 4602.90.0000 Ms. Cheryl Barnes Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of a floral wall basket from China Dear Ms. Barnes: In your letter, dated February 28, 2017, you requested a classification ruling. The ruling was requested on item number 18991601, Artificial Floral Wall Basket. A sample was submitted for our review and will be returned, as requested. Item 18991601 is comprised of artificial flowers, leaves, wheat stalks and berries, made of polyester fabric and plastic, arranged in a basket with one flat side to allow for hanging on a wall. The basket includes a foam body into which the flowers and foliage are glued. The exterior of the basket is uniformly covered with a sheet of interwoven, narrow, folded strips of paper. The arched handle is formed from twisted grapevine. The complete floral basket measures approximately 16” wide x 16” high x 6” deep. The various component materials which make up the floral wall basket are classifiable under separate headings in the Harmonized Tariff Schedule of the United States (HTSUS) and all contribute to the finished article. The classification of merchandise under the 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 GRIs will be applied, in the order of their appearance. For the instant item, neither GRI 1 nor GRI 2 are applicable.Because the materials from which the sample is constructed are prima facie classifiable in different headings, the floral basket is a composite goods within the meaning of General Rule of Interpretation (GRI) 3(b). GRI 3(b) states, in pertinent part: (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. In accordance with the Explanatory Notes (ENs) for GRI 3(b), the essential character of an item may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the goods. The type of case-by-case arguments taken into account when considering the essential character of floral baskets can be found in Headquarters ruling H147436, dated May 11, 2011. Applying this ruling analysis to the instant item, we determine that the essential character of item 18991601 is imparted by the woven paper basket which predominates by weight and value, according to your submitted breakdowns. It also provides a decorative appeal of its own and allows for wall hanging. Note 1 to Chapter 46, Harmonized Tariff Schedule of the United States (HTSUS) defines the term “plaiting materials” as: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 interwoven, folded paper strips forming the exterior of the basket constitute plaiting materials. Therefore, the applicable subheading for the floral wall basket will be 4602.90.0000, HTSUS, which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Other. The rate of duty will be 3.5 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 the World Wide Web at https://hts.usitc.gov/current. 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 Charlene Miller at Charlene.Miller@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division