The tariff classification of decorative “curly branches,” made of palm leaf, from Taiwan.

NY G89726 April 16, 2001 CLA-2-46:RR:NC:SP:230 G89726 CATEGORY: Classification TARIFF NO.: 4602.10.8000 Ms. Rita Pitts Dillard’s, Inc. 1600 Cantrell Road Little Rock, AR 72201 RE: The tariff classification of decorative “curly branches,” made of palm leaf, from Taiwan. Dear Ms. Pitts: In your letter dated March 29, 2001, you requested a tariff classification ruling. Samples identified as “curly branches” (style #127T1852TF) were submitted and are being returned to you as requested. They are slender pieces of vegetable material, roughly 1/16” in diameter by 22” in length, which are curled at one end and which exhibit a glittery, gold-colored appearance. You describe them as palm leaf stalks that have been “curled, sun dried, then coated with paint, glue and glitter.” Some of the samples are single pieces, while others consist of two pieces that have been placed next to each other and glued together along a short portion of their straight segments. You state that these items will be sold in your trim-a-tree department to be used as picks to decorate Christmas trees. You submitted pictures showing a number of them radiating outward from the top portion of a Christmas tree that is also decorated with other types of ornaments. We find, however, that these articles belong to a class or kind of goods used year-round for decorative purposes, such as in floral arrangements. The applicable subheading for the “curly branches” will be 4602.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of vegetable plaiting materials. The rate of duty will be 2.3%.  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 connection with the ruling request and incorporated therein, 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