The tariff classification of a hanging decoration from China

N305470 August 21, 2019 CLA-2-46:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4602.19.6000 Ms. Carrie Turk Hammacher Schlemmer & Co. 9180 LeSaint Drive Cincinnati, OH 45014 RE: The tariff classification of a hanging decoration from China Dear Ms. Turk: In your letter, dated July 26, 2019, you requested a classification ruling on one style of hanging door or wall decor. Samples and additional information were submitted for our review. Item #91755, described as a “Harvest Teardrop,” is a decorative door or wall hanging with a use similar to a wreath. The underlying teardrop-shaped form is fashioned from grapevine wrapped with metal wire to hold its shape. At the top, bundled grapevines form a large, sturdy loop to be used to hang the item. Sprays of the grapevine form the backing of the item and radiate out the bottom where they are visible from the front. The surface of the each “Harvest Teardrop” is decorated with polyester fabric and plastic sunflowers and maple leaves, styrofoam pumpkins and berries, and natural pinecones. White LED lights are interwoven throughout the foliage and are powered by six AA batteries. The dried grape vines meet the definition of plaiting materials, as set forth in Note 1 to Chapter 46, Harmonized Tariff Schedule of the United States (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. The teardrop decorations are composite articles made of plaiting materials (vines), polyester fabric, plastic, styrofoam, LED lights and metal wire. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite articles consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which 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 article. For the “Harvest Teardrop,” the grapevines with their visible twigs, the artificial foliage/flowers, the pinecones and the LED lights all contribute to the decorative appeal of the wreaths. In addition, the vines provide the wreath’s structure and shape, plus the loop for hanging. Although the lights predominate in value over any other single component, the item is decorative and useable even when the LED lights are not illuminated. The lights merely enhance the effect. Due to the grapevine’s dual role providing the underlying structure and loop and providing decorative elements, we find that the vines confer the essential character. The applicable subheading for the “Harvest Teardrop” decoration will be 4602.19.6000, 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: Wickerwork.” The wreaths constitute wickerwork, which is commonly defined as products made of flexible, vegetable twigs or rods, in contrast to strips, filaments, parts of leaves, etc. 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 the World Wide Web at https://hts.usitc.gov/current. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS.  Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).  Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading, 4602.19.6000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4602.19.6000, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. The importation of this product may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location: U.S. Department of Agriculture A.P.H.I.S., 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 Charlene Miller at charlene.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division