The tariff classification of a polyester poinsettia wreath with plastic berries and twig base from China

Product description

The submitted illustration depicts an item identified as a Velvet Poinsettia Wreath, article number 11338WF02C. The front of this wreath is completely covered with green poinsettia leaves and red poinsettia leaves that are made of polyester. The polyester leaves are glued onto plastic stems. Scattered among the poinsettia leaves are small bunches of berries that are made of plastic. Each bunch is one molded piece and each bunch is glued onto a plastic stem. The stems of the leaves and the stems of the berries are attached to a circular shaped base made of plastic. There are several plastic stems of various lengths that extend from the plastic base and the base and those stems are all one molded piece. The stems of the leaves and the stems of the berries each have a small aperture at the end. The apertures are snapped onto the stems that extend from the plastic base, thereby holding the leaves and the berries in place on the plastic base. Behind the plastic base is another base made of natural twig. The plastic base and the twig base are each 13 inches in diameter and both bases are bound to each other with metal wire. When viewed from the back, the plastic base is not visible, because both bases are of the exact same dimensions. The twig base completely covers the plastic base, as both bases are lined up, one on top of the other. You have suggested that the correct classification for this item is 9505.10.2500. However, we do not agree that this item is correctly classified in the provision that you suggest. Wreaths that have a base made of natural twigs are precluded from classification as festive foliage in Chapter 95. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The berries are small and only cover a very small part of the front of wreath. Neither the plastic base nor the twig base is visible at all from the front of the wreath. It is the green and the red poinsettia leaves that impart the overwhelmin

CBP rationale

the leaves and the berries in place on the plastic base. Behind the plastic base is another base made of natural twig. The plastic base and the twig base are each 13 inches in diameter and both bases are bound to each other with metal wire. When viewed from the back, the plastic base is not visible, because both bases are of the exact same dimensions. The twig base completely covers the plastic base, as both bases are lined up, one on top of the other. You have suggested that the correct classification for this item is 9505.10.2500. However, we do not agree that this item is correctly classified in the provision that you suggest. Wreaths that have a base made of natural twigs are precluded from classification as festive foliage in Chapter 95. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The berries are small and only cover a very small part of the front of wreath. Neither the plastic base nor the twig base is visible at all from the front of the wreath. It is the green and the red poinsettia leaves that impart the overwhelming visual impact and decorative appeal of this item. Therefore, it is the opinion of this office that the leaves provide this item with the essential character, within the meaning of GRI 3(b). The applicable subheading for article number 11338WF02C will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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/.

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