The tariff classification of tinsel picks and pine stems from China

N215140 May 17, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000; 6702.90.3500 Mr. Daniel Zupko TEAM Customs Brokerage 3400 International Airport Drive Suite 700 Charlotte, NC 28208 RE: The tariff classification of tinsel picks and pine stems from China Dear Mr. Zupko: In your letter dated April 17, 2012, on behalf of Mass Imports, you requested a tariff classification ruling. Two samples, identified as a shiny tinsel pick and a glittered pine stem, were included with your request. The pick and the stem can be used in a wreath, flower arrangement or other decorative display. Both samples are red, but will be imported in various colors. The sample identified as “shiny tinsel pick” is a decorative pick made of metallized polyvinyl chloride (PVC) plastic. Although you describe it as being made of multiple strands of PVC tinsel affixed to a metal wire stem, it actually is made from PVC sheeting that has been cut at narrow intervals to resemble strips of tinsel. The strips have not been cut completely through, leaving a solid bottom border that is rolled and secured to the metal stem with colored paper. The sample identified as “glittered pine stem” is made from nylon monofilaments affixed to a metal stem that is wrapped in paper. The monofilaments measure less than 1 mm in diameter and thus meet the tariff definition of textile monofilaments. The monofilaments are coated in glitter. Some are further decorated with small plastic balls. This stem is made in the form of a pine spray. You suggest classification in subheading 9505.10, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for Christmas festivities and parts and accessories thereof. While the articles that the subject merchandise may be inserted into after importation, e.g., wreaths, may be festive, the subject merchandise is not classifiable as festive. Colored picks such as the shiny tinsel pick are generic and are not limited to festive use. Branches, stems and other incomplete foliage articles such as the glittered pine stem, no matter what flower they represent, are not classifiable as festive. The applicable subheading for the shiny tinsel pick will be 3926.40.0000, HTSUS, which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the glittered pine stem will be 6702.90.3500, 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/. 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, Thomas J. Russo Director National Commodity Specialist Division