The tariff classification of an artificial wheat wreath from China.

N325490 April 27, 2022 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Mr. Joseph J. Kenny Geodis USA, Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of an artificial wheat wreath from China. Dear Mr. Kenny: In your letter dated April 15, 2022, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. Images were submitted in lieu of a sample. The product under consideration is described as a “wheat wreath with interchangeable decorations,” CVS item number 320016. It is intended to serve as an autumn decoration and be hung in the home from a door or wall. The wreath measures 22 inches in diameter and comes with two metal decorations. The wreath is constructed with an iron ring core, which is wrapped by dried vines that are bound by wire to the base. Heads of wheat with stems are affixed with adhesive to the vines. Per your correspondence, the heads of wheat are glued to the stems. The wheat heads come in three colors, orange, black, and a close to natural off-white. The two included decorations are designed to be inserted into the base made of intertwined vines. One of the decorations is an orange pumpkin shape that contains the words "Happy Fall," and the other is in the shape of a black cat, allowing this to also be displayed during Halloween. In your letter you suggest that this product may be correctly classified under chapter 95 of the Harmonized Tariff Schedule of the United States (HTSUS) as a festive article. A festive article is limited to use during a single recognized holiday in the United States. If an item is designed for display at multiple occasions as this one demonstrates, it cannot be classified as a festive article of heading 9505. Further, from the submitted images, we find that the plastic wheat mostly obscures the dried vines and provides the most visual interest to the wreath, thus the plastic wheat would impart the essential character to the wreath, General Rule of Interpretation 3(b) noted, and this would be classified as an article of heading 6702. The applicable subheading for this “wheat wreath with interchangeable decorations,” CVS item number 320016, will be 6702.10.2000, HTSUS, which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f plastics: [a]ssembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods.” The column one, general rate of duty is 8.4 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