The tariff classification of grapevine wreaths with decorations from China

NY H87218 February 7, 2002 CLA-2-46:RR:NC:2:230 H87218 CATEGORY: Classification TARIFF NO.: 4602.10.6000 Ms. Kris Spurbeck Target Customs Brokers, Inc. 1000 Nicollet Mall Minneapolis, MN 55403 RE: The tariff classification of grapevine wreaths with decorations from China Dear Ms. Spurbeck: In your letter dated January 21, 2002, on behalf of Target Stores, you requested a tariff classification ruling. The ruling was requested on two styles of decorated wreaths, E11819FTG and D20776PTG. Each style has an assortment of two versions of the wreaths. A sample of each style and version was submitted. The samples will be returned to you as you requested. Style E11819FTG is a 13” square wreath shaped like a window. One version is decorated with a stuffed bunny dressed as a boy holding a basket of mushrooms and flowers. Additionally, it has wood carrots, a wood bird, a wood birdhouse, a wood “Welcome Home” sign and artificial flowers and foliage. The second version is decorated with a stuffed bunny dressed as a girl holding a similar basket and with wood flowers, a wood bird, a wood birdhouse, a wood “Garden Inn” sign and artificial flowers and foliage. Style D20776PTG is a 20” circular wreath. One version is decorated with a stuffed bunny dressed as a boy holding a plastic carrot and a metal spade and with a wood “Hop On In” sign, artificial flowers and foliage and a wood picket fence. The second version is decorated with a stuffed bunny dressed as a girl holding a straw hat filled with plastic bird eggs and a bird and with a wood “Bunny Crossing” sign, artificial flowers and foliage and a wood picket fence. All four of the bunnies have sticks inserted through their bodies and are permanently attached to the wreaths. The wreaths are made of bundles of rod-like grapevines bound together with wire. The essential character of the decorated wreaths is imparted by the grapevine because of the role it plays in the functioning of the articles as wall hangings. In these cases, the decorations play a secondary role. The applicable subheading for the grapevine wreaths with bunny decorations, styles E11819FTG and D20776PTG, 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division