The tariff classification of two fall themed wall baskets from China.

N293711 February 14, 2018 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.10.2000; 6702.90.3500 Mr. Joseph Stinson Omni Global Sourcing Solutions, Inc. 4050 South 26th Street, Suite 200 Philadelphia, PA 19112 RE: The tariff classification of two fall themed wall baskets from China. Dear Mr. Stinson: In your letter dated January 9, 2018, you requested a tariff classification ruling. Samples of both items were provided with your submission. The articles are described as basket wall decorations. The first basket, number 8-85795-07881-2, consists of a foam basket base that is wrapped in burlap fabric, a twig basket handle, three sprigs with fall colored fabric leaves, a pine cone, a foam gourd, two sprigs of foam berries, and a raffia bow. The second basket, number 8-85795-07882-9, consists of a foam basket base that is wrapped in burlap fabric, a twig basket handle, two sprigs of foam berries, an artificial flower with fabric petals, a molded plastic head of wheat, two sprigs with fall colored fabric leaves, and a raffia bow. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRI)s, taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of these articles in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component, which gives them their essential character. For these two decorative fall themed baskets, the value, weight, and overall visual impact were considered in determining which component provides the essential character, GRI 3 (b) noted. For item number 8-85795-07881-2, the foam gourd and two sprigs of foam berries provides the essential character based on their combined value and weight as all of the components contribute equally to the overall visual effect of the decoration. Item number 8-85795-07882-9 derives its essential character from the artificial flower with fabric petals and the two sprigs with fall colored fabric leaves as they produce the most pronounced visual impact in comparison to the other components. The applicable subheading for item number 8-85795-07881-2 will be 6702.10.2000, HTSUS, which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f plastics: [a]ssembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods.” The column one, general rate of duty is 8.4 percent ad valorem. The applicable subheading for item number 8-85795-07882-9 will be 6702.90.3500, HTSUS, which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f other materials: [o]ther: [o]f man-made fibers.” The column one, general rate of duty is 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 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division