U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of two decorative autumn wreaths from China.
N309062 January 29, 2020 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Mr. David Prata CVS Pharmacy, Inc. 1 CVS Drive, Mail Code 5055 Woonsocket, RI 02895 RE: The tariff classification of two decorative autumn wreaths from China. Dear Mr. Prata: In your letter dated January 17, 2020, you requested a tariff classification ruling. A sample of each wreath was provided and will be retained as requested. The first wreath, item number 305965-A, features plastic nuts and berries, polyester fabric leaves in fall coloration, and natural pinecones on the front face. The second wreath, item number 305965-B, features plastic pumpkins and berries, polyester fabric leaves in fall coloration, paper straw, and natural pinecones on the front face. The structure of both wreaths is provided from plaited natural twigs reinforced with iron wire. The plaiting material is obscured by the other decorative elements. They are both approximately 24 inches in diameter and are assembled using wire and adhesive. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. As per the ENs, heading 6702 covers “[a]rtificial flowers, foliage and fruit in forms resembling the natural products, made by assembling various parts (by binding, glueing, assembling by fitting into one another or similar methods).” As these two wreaths meet the requirements set forth by this heading and are not subject to any of the listed exclusions, classification within heading 6702 appears appropriate. Further, it is the polyester fabric leaves that provide the most overall visual impact to these products and thus impart the essential character, General Rule of Interpretation 6 and 3(b) noted. The applicable subheading for the two decorative autumn wreaths, item numbers 305965-A and 305965-B, 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 AgricultureAnimal and Plant Health Inspection Service (APHIS), Plant Protection and Quarantine (PPQ)4700 River Road, Unit 136Riverdale, 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