The tariff classification of a twig wreath wall decoration from China

N006779 March 13, 2007 CLA-2-46:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.19.3500 Mr. Joseph R. Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad St. Philadelphia, PA 19112 RE: The tariff classification of a twig wreath wall decoration from China Dear Mr. Hoffacker: In your letter dated February 5, 2007, on behalf of the importer, Big Lots Stores Inc., you requested a tariff classification ruling. The ruling was requested on a natural twig wall decoration, described as the “Sunflower/Berry Wall Decoration”, item # C690499. A sample and a value breakdown were submitted. The sample will be returned to you as you requested. The sample consists of three decorated 5” diameter wreaths made of natural twigs hanging from a 24” long horizontal bar also made of natural twigs. The wreaths consist of ¾” thick circular bundles of 2 mm to 4 mm thick twigs, stated by the supplier to be of the Acer japonicum species. The wreaths are decorated with polyester sunflowers and leaves and with plastic berries. Wire is used to reinforce the wreaths and the bar and to hang the wreaths. The essential character of this wall decoration is imparted by the natural twig wreaths. The applicable subheading for the “Sunflower/Berry Wall Decoration”, item # C690499, will be 4602.19.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles made from plaiting materials, of willow or wood, wickerwork. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Importation of this product may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location: U.S. Department of Agriculture A.P.H.I.S., PPQ 4700 River Road, Unit 136 Riverdale, MD 20737 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