The tariff classification of an ice twig spray from China

NY L80057 October 20, 2004 CLA-2-46:RR:NC:2:230 L80057 CATEGORY: Classification TARIFF NO.: 4602.10.6000 Ms. Colleen O’Shea-Moran Imports, U.S. Customs & Compliance Darice Inc. 13000 Darice Parkway, Park 82 Strongsville, OH 44149 RE: The tariff classification of an ice twig spray from China Dear Ms. O’Shea-Moran: In your letter dated September 27, 2004, on behalf of the importer, Lamrite West Inc., you requested a tariff classification ruling. Your ruling request concerned two items. The classification of item # MC-3837-02, the Holly Berry Wreath, is being referred to our Headquarters, Office of Regulations and Rulings, under NY file # L80038. This ruling concerns item # MC-2256, identified as the “Ice Twig Spray.” A sample and a component material breakdown were submitted. The sample will be returned to you as you requested. The sample is a crescent shaped hanging decoration measuring approximately 30” from tip to tip. The decoration consists of a branch made of a bundle of natural grapevines held together with wire. Protruding from the branch are multiple natural and artificial twigs. The natural twigs are made of grapevine and the artificial twigs are made of plastic coated wire. The twigs are decorated with little plastic pieces and glitter, which resemble ice. The component material breakdown states the following: 55% plastic, 20% preserved grapevine, 10% iron wire and 15% glitter. The essential character of item # MC-2256 is imparted by the natural grapevine because it makes up the greater bulk of the twig spray. The plastic pieces and glitter are decorative additions to the spray, but the spray is the primary part of this item. The applicable subheading for the Ice Twig Spray, item # MC-2256, will be 4602.10.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles made from plaiting materials, of other vegetable materials, 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 U.S. Customs and Border Protection (CBP) 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 CBP. 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