The tariff classification of a heart shaped grapevine wreath with a basket filled with artificial flowers from China

NY G88219 March 28, 2001 CLA-2-46:RR:NC:2:230 G88219 CATEGORY: Classification TARIFF NO.: 4602.10.6000 Ms. Pilar Dorfman E. Besler & Co. P.O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of a heart shaped grapevine wreath with a basket filled with artificial flowers from China Dear Ms. Dorfman: In your letter dated February 28, 2001, on behalf of the importer LTD Commodities Incorporated, you requested a tariff classification ruling. The ruling was requested on a product referred to as “CHC – Cherub Wall Floral Accent.” A sample and a one page brochure of the product were submitted. The sample will be returned to you as you requested. The sample consists of a heart shaped wreath approximately 13” high and 10” wide made of a bundle of rod-like vine material held together with additional vines. Attached to the bottom portion of the wreath is a 4” deep wall basket. The basket is made of interwoven rods of vine material. All of the vine material is stated to be mountain grapevine, according to information obtained by you from the supplier. The basket is filled with permanently glued polystyrene foam. The wreath with the basket is decorated with artificial flowers and ivy and with some dried flowers and moss. In addition, a 5” high ceramic cherub sits in the back on one side and a textile ribbon hangs in the center front of the basket. The brochure describes the product as a wreath – e.g., “each wreath includes a beautiful mix of faux roses, hydrangea, dried statice and ivy”, and “each heart-shaped wreath has a basket opening at the base filled with faux flowers and adorned with a coordinating ribbon.” The essential character of the product is imparted by the grapevine wreath because of the role it plays in the functioning of the product as a wall hanging. The flowers and other articles play a secondary role in decorating the product. The product is essentially a decorated wreath. The applicable subheading for the heart-shaped decorated wreath (CHC – Cherub Floral Wall Accent) will be 4602.10.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles made from plaiting materials, of vegetable materials, other, other, wickerwork. The rate of duty will be Free. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 Paul Garretto at 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division