CBP Ruling J86435 — The tariff classification of a fall leaf/pinecone wreath from China.

Tariff classification

Headings: 6702

Product description

In your letter you provided new information on item 187875 which was ruled on in New York Ruling J82582, dated April 1, 2003. In NY J82582 we believed that the leaves were composed of paper and the wreath was classified as other materials, with the leaves imparting the essential character. The new information provided is a laboratory report from the Bureau Veritas Consumer Product Lab. The analysis report states that the leaves are composed of 100% man-made fibers. Our own analysis confirms that information. The wreath, number 187875, a Fall Leaf/Pinecone Wreath, is a 20-inch round wreath composed of 60% leaves made of man-made fibers, 15% plastic, 15% grapevine and 10% other materials. The wreath is formed by a round plastic support. The artificial fall colored leaves, real grapevine and pinecones are attached to the plastic support. The leaves provide the essential character.

CBP rationale

The applicable subheading for item 187875 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: Of other materials: Other: Of man-made fibers.

Full text

NY J86435 July 3, 2003 CLA-2-67:RR:NC:SP:225 J86435 CATEGORY: Classification TARIFF NO. 6702.90.3500 Ms. Cheryl Santos CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a fall leaf/pinecone wreath from China. Dear Ms. Santos: In your letter received in this office on June 25, 2003, you requested a classification ruling. In your letter you provided new information on item 187875 which was ruled on in New York Ruling J82582, dated April 1, 2003. In NY J82582 we believed that the leaves were composed of paper and the wreath was classified as other materials, with the leaves imparting the essential character. The new information provided is a laboratory report from the Bureau Veritas Consumer Product Lab. The analysis report states that the leaves are composed of 100% man-made fibers. Our own analysis confirms that information. The wreath, number 187875, a Fall Leaf/Pinecone Wreath, is a 20-inch round wreath composed of 60% leaves made of man-made fibers, 15% plastic, 15% grapevine and 10% other materials. The wreath is formed by a round plastic support. The artificial fall colored leaves, real grapevine and pinecones are attached to the plastic support. The leaves provide the essential character. The applicable subheading for item 187875 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: Of other materials: 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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