The tariff classification of three decorative wreaths from China.

N316351 December 18, 2020 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Laurel T. Scapicchio BJ’s Wholesale Club, Inc. 25 Research Drive Westborough, MA 01581 RE: The tariff classification of three decorative wreaths from China. Dear Ms. Scapicchio: In your letter dated December 08, 2020, you requested a tariff classification ruling. Images were provided in lieu of samples. The products under consideration are described as “plastic ornament wreaths,” item number EG01-BJ-WR-01. They each measure 26 inches in diameter and are made predominately of polystyrene plastic shatterproof “ornaments.” The wreaths are being imported in three different color combinations. The first wreath is red, green, white, and silver. The second wreath is blue, white, and silver. The third wreath is gold, white, and silver. In your request, on the submitted “duty form,” you indicate that these wreaths would be correctly classified in subheading 9505.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), which does not exist. We believe you meant 9505.10.2500, HTSUS, however we do not agree with that classification. The instant merchandise consists of an assortment of plastic shapes affixed together in a circular wreath. You refer to these shapes as “ornaments,” however Christmas ornaments typically hung on a Christmas tree feature a crown and a hook at the top. The plastic shapes, which compose the instant wreaths, do not include these features. Additionally, the construction of these wreaths is very similar to those that were the subject of Headquarters ruling H256503, dated June 30, 2016, which classified those decorative wreaths in subheading 3926.40.00, HTSUS. As such, we believe classification within heading 9505 is not appropriate for these wreaths. The applicable subheading for the three wreaths, item number EG01-BJ-WR-01, will be 3926.40.0090, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” The column one, general rate of duty is 5.3 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. 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