The tariff classification of twig (vine) wreath wall decorations from China

N093815 March 9, 2010 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.19.6000 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of twig (vine) wreath wall decorations from China Dear Mr. Morse: In your letter dated February 3, 2010 you requested a tariff classification ruling on behalf of your client, Meijer Distribution. The ruling was requested on three styles of twig (vine) wreath wall decorations. Representative samples and breakdowns by weight and value of the three styles of wreaths were submitted for our examination. The samples will be returned to you as you requested. The three styles are identified as Item #H5474/185VW – “Lilac and Heather Twig Wreath”, Item #H6556 – “Forsythia Twig Wreath,” and Item #H6072 – “Phalaenopsis Orchid Twig Wreath.” The subject samples are wreath decorations composed of multiple bunches of natural vine-like twigs having the appearance of a grapevine. Item #H5474/185VW, “Lilac and Heather Twig Wreath” is 12” in diameter and composed of a 1¼” thick wide circular bundle of grapevine-like twigs. The twigs are wound around into the wreath shape which is held in place by a thin metal wire. The front of the wreath is decorated with a plastic garland of polyester flowers and leaves that are glued onto the twigs (vine). Item #H6556, “Forsythia Twig Wreath” is 9” in diameter and composed of 1” thick wide circular bundles of grapevine-like twigs. The twigs are bound together with thin metal wire. The front of the wreath is decorated with a plastic garland of polyester flowers and leaves that are bound together with thin metal wire onto the twigs (vine). Item #H6072, “Phalaenopsis Orchid Twig Wreath” is 14” in diameter and composed of 1¼” thick wide circular bundles of grapevine-like twigs. The twigs are glued and wound around a metal ring into the wreath shape which is held in place by a long twig that encircles the bundle. The front of the wreath is decorated with a plastic garland of polyester flowers and plastic “buds” that are bound together with thin metal wire onto the twigs (vine). The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (“GRIs”), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance. GRI 3 states as follows: 3. When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The subject wreaths are considered composite goods within the meaning of GRI 3(b). They are composite goods consisting of two materials, twigs (vine) and polyester flowers. The essential character of these goods is imparted by the natural vine (twigs), which weigh more, make a noticeable contribution to the visual impact of the products, provide the structure, give the goods their marketing name, and serve to distinguish what it is, a vine wreath. The polyester flowers add decoration to enhance the wreath but do not change the nature of the product. The applicable subheading for the twig wreath wall decorations will be 4602.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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: Other: Other: 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 these products 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