The tariff classification of Americana wreaths from China

NY K81673 January 22, 2004 CLA-2-46:RR:NC:2:230 K81673 CATEGORY: Classification TARIFF NO.: 4602.10.6000 Ms. Cheryl Santos CVS/ Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of Americana wreaths from China Dear Ms. Santos: In your letter dated January 5, 2004 you requested a tariff classification ruling. The ruling was requested on a product referred to as an Americana wreath, CVS item number 262674. The product consists of an assortment of two styles of decorated 13” diameter wreaths. Samples of the two wreaths were submitted, which will be returned to you as you requested. The wreaths are composed of 2” wide circular bundles of natural dried twigs stated to be grapevine. One style wreath is decorated in the center with a stuffed textile boy figure dressed in patriotic red, white and blue clothing and holding a wooden star. In addition, the wreath has a wooden “Welcome” sign on top and wooden hearts and stars on the sides. The other style has a stuffed textile girl figure with wings, holding a wooden heart painted with stars and stripes and dressed in patriotic red, white and blue clothing. At the top is a wooden “Land of the Free” sign and wooden stars and hearts are on the sides. The essential character of the wreaths is imparted by the grapevine wreaths because of the primary role they play in making the products natural dried wreaths. The decorations play a secondary role. The applicable subheading for the Americana wreaths, CVS item number 262674, will be 4602.10.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 (than bamboo, rattan, willow or wood); 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