J81536 J8 Ruling Active

The tariff classification of harvest wreaths from China.

Issued March 4, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6702.90.3500

Headings: 6702

Product description

You have submitted three samples of 16” Harvest Wreaths. They are identified as item numbers D31671, D31669 and D31670. The circular wreaths are composed of a vegetable material that has been coated to appear as green vines. The fall-colored leaves are made of polyester woven fabric. Decorations on the wreaths consist of different kinds of artificial fruit and berries made of styrofoam. Differences in each style of wreath may be attributed to the various kinds of artificial fruit or berries used for decorations. In our opinion, the polyester leaves impart the essential character to this item. The samples are returned as you requested.

CBP rationale

The applicable subheading for all of the Harvest Wreaths will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Other: of man-made fibers.

Full text

NY J81536 March 4, 2003 CLA-2-67:RR:NC:SP:225 J81536 CATEGORY: Classification TARIFF NO. 6702.90.3500 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of harvest wreaths from China. Dear Mr. Hoffacker: In your letter dated February 24, 2003, on behalf of your client Big Lots Stores, Inc., you requested a classification ruling. You have submitted three samples of 16” Harvest Wreaths. They are identified as item numbers D31671, D31669 and D31670. The circular wreaths are composed of a vegetable material that has been coated to appear as green vines. The fall-colored leaves are made of polyester woven fabric. Decorations on the wreaths consist of different kinds of artificial fruit and berries made of styrofoam. Differences in each style of wreath may be attributed to the various kinds of artificial fruit or berries used for decorations. In our opinion, the polyester leaves impart the essential character to this item. The samples are returned as you requested. The applicable subheading for all of the Harvest Wreaths will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Other: of man-made fibers. The rate of duty will be 9 percent ad valorem. 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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