The tariff classification of a tabletop decoration from China

N313652 August 10, 2020 CLA-2-46:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4602.19.6000; 9903.88.03 Nancy Zhang Creative Design Ltd. Longjiang Village, Dalingshan Town Dongguan, 523820 CHINA RE: The tariff classification of a tabletop decoration from China Dear Ms. Zhang: In your letter dated August 1, 2020, you requested a tariff classification ruling. Product information and a photograph were submitted for our review. The merchandise under consideration is described in your submission as an “Easter egg tree.” The cone-shaped tree consists of a frame comprised of metal wires and vine-like twigs. The vine-like twigs are also visible on the exterior of the tree and function as both structural and decorative elements. The framework is decorated with a combination of speckled polyfoam bird eggs, textile artificial flowers and foliage, and artificial grapes. In your ruling request you suggest classification in 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), as a festive article used during Easter. It is the opinion of this office that the appearance of some foam bird eggs in the cone-shaped vine decoration, which also contains abundant artificial flowers, grapes and greenery, does not supply the essential character to the item, nor more importantly so intrinsically link it to Easter and that its use at other times of the year would be “aberrant.” The vine-like twigs meet the definition of plaiting materials, as set forth in Note 1 to Chapter 46, 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 article under consideration is a composite article made of plaiting materials (twigs), polyfoam, polyester, 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. In the instant case, the plaiting materials and the artificial foliage, flowers and grapes contribute to the decorative appearance of the “Easter egg tree.” The plaiting materials, however, also provide the structure and shape of the tree, to which the other elements are attached. Due to the twigs’ dual role providing the underlying structure and providing decorative elements, we find that the twigs confer the essential character. The applicable subheading for the “Easter egg tree” 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 Easter egg tree constitutes 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4602.19.6000, HTSUS, unless specifically excluded, are subject to an additional 25% percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4602.19.6000, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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