The tariff classification of wreath bases from China
Issued December 20, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8306.29.0000, 3926.90.9980
Product description
Item #2858865 is an 18-inch foam plastic ring which will serve as the base for crafters to make homemade wreaths. The foam plastic ring is covered with a textile material. This textile material does not serve as the exterior of the wreath, but will in turn be covered after importation when the wreath is finished. The essential character of this textile covered foam plastic ring is imparted by the plastic, which will form the base of the wreath. Item #2858864 is an 18-inch base metal wire ring covered with artificial moss. This item will also be used by crafters to create wreaths. The essential character is imparted by the base metal wire ring which will form the base of the wreath. As you requested, the samples will be returned.
CBP rationale
The applicable subheading for the textile covered foam base ring (Item #2858865) will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The applicable subheading for the base metal wire ring with moss (Item #2858864) will be 8306.29.0000, HTSUS, which provides for statuettes and other ornaments, and base metal parts thereof.
Full text
N137336 December 20, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980; 8306.29.0000 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue, N.W. Grand Rapids, MI 49504 RE: The tariff classification of wreath bases from China Dear Mr. Morse: In your letter dated December 2, 2010, on behalf of Meijer Distribution, you requested a tariff classification ruling. Two samples were provided with your letter. Item #2858865 is an 18-inch foam plastic ring which will serve as the base for crafters to make homemade wreaths. The foam plastic ring is covered with a textile material. This textile material does not serve as the exterior of the wreath, but will in turn be covered after importation when the wreath is finished. The essential character of this textile covered foam plastic ring is imparted by the plastic, which will form the base of the wreath. Item #2858864 is an 18-inch base metal wire ring covered with artificial moss. This item will also be used by crafters to create wreaths. The essential character is imparted by the base metal wire ring which will form the base of the wreath. As you requested, the samples will be returned. The applicable subheading for the textile covered foam base ring (Item #2858865) will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the base metal wire ring with moss (Item #2858864) will be 8306.29.0000, HTSUS, which provides for statuettes and other ornaments, and base metal parts thereof. 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/. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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