The tariff classification of grapevine wreaths decorated with a stuffed Santa head, a snowman head and a moose head from China

NY J84554 June 4, 2003 CLA-2-46:RR:NC:2:230 J84554 CATEGORY: Classification TARIFF NO.: 4602.10.6000 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of grapevine wreaths decorated with a stuffed Santa head, a snowman head and a moose head from China Dear Mr. Hoffacker: In your letter dated May 5, 2003, on behalf of the importer, Big Lots Stores Inc., you requested a tariff classification ruling. The ruling was requested on an assortment of three decorated grapevine wreaths, item # X1079. The assortment is described as grapevine wreaths with fabric stuffed Santa, snowman and moose. A photocopy of a photograph of the assortment and a sample of the Santa wreath were submitted. The sample will be returned to you as you requested. The sample is a 10” diameter wreath composed of a 2” wide circular bundle of natural dried twigs stated to be grapevine. The wreath is decorated with a stuffed fabric Santa head in the middle, artificial leaves and berries on the sides, a textile bow on the bottom and a wooden “Merry Christmas” sign on top. The other two wreaths in this assortment have a stuffed snowman head with a “Happy Holidays” sign and a stuffed moose head with a “Welcome” sign. The essential character of each of the three wreaths in the assortment is imparted by the grapevine wreath because of the primary role it plays in the functioning of the product as a wreath. The grapevine wreaths are natural dried products, which are not classifiable in heading 9505, Harmonized Tariff Schedule. The applicable subheading for all three grapevine wreaths in the assortment, item #X1079, will be 4602.10.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; 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