The tariff classification of an artificial flower wall hanging decoration from China.

N301991 December 21, 2018 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Mr. Joseph J. Kenny Geodis USA, Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of an artificial flower wall hanging decoration from China. Dear Mr. Kenny: In your letter dated November 29, 2018, you requested a tariff classification ruling on behalf of your client CVS Pharmacy, Inc. The product under consideration is described as an artificial flower wall hanging decoration, item number 306070. This item consists of multiple layers. At the base layer is a medium-density fiberboard (MDF) wooden component that is in the general appearance of a window frame and features a hemp hanging cord at the top. Near the center of this frame is the words "Hello Spring," which is cut from plywood and secured to the frame with glue. Around the “Hello Spring” component is a wreath made from natural plaiting material attached to a wire frame, polyester flowers, and plastic foliage. In your request you proposed this article should be classified under subheading 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[w]ood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: [s]tatuettes and other ornaments, of wood.” We disagree. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs), 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. In consideration of this decoration along with the provided composition breakdown, we believe that the artificial foliage predominates this article by providing the overall visual impact and the highest combined value, thus imparting it with its essential character, GRI 3(b) noted. To be considered artificial foliage of heading 6702, the article must be made by assembling various parts by binding, gluing, assembling by fitting into one another or similar methods. In this instance, the polyester flowers and leaves are fitted to the plastic components. The applicable subheading for this artificial flower wall hanging decoration, item number 306070, 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 at https://hts.usitc.gov/current. The importation of this product may be subject to import regulations administered by the U.S. Department of Agriculture (USDA). Information regarding applicable regulations administered by the USDA may be addressed to that agency at the following location: U.S. Department of Agriculture Animal and Plant Health Inspection Service (APHIS), Plant Protection and Quarantine (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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division