U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of an artificial boxwood wreath from China.
N320065 June 28, 2021 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.10.4000 Mr. Jacky Man Evernoble, Ltd. Unit G, 1/F, Hop Hing Industrial Building, 704 Castle Peak Road Kowloon, Hong Kong, 99909 China RE: The tariff classification of an artificial boxwood wreath from China. Dear Mr. Man: In your letter dated June 17, 2021, you requested a tariff classification ruling. An image was submitted in lieu of a sample. The product under consideration is described as a 12-inch plastic boxwood wreath. The wreath consists of artificial boxwood made from injection molded plastic and a natural grapevine core. Per your correspondence, the leaves and stem segments are fitted together to form the wreath and then secured to the natural base with glue. The green artificial foliage mostly obscures the grapevine core and would impart the essential character to the wreath, General Rule of Interpretation 3(b) noted. The applicable subheading for this 12-inch plastic boxwood wreath will be 6702.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f plastics: [o]ther, including parts.” The column one, general rate of duty is 3.4 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