CBP Ruling N239922 — The tariff classification of unfinished wreaths from China

Tariff classification

Headings: 8306

GRI rules applied: GRI 3

Product description

The submitted samples will be retained by this office. The merchandise under consideration, identified as “work wreaths,” is four styles of unfinished wreaths to be used by crafters as bases to create decorative wreaths. Each work wreath consists of a circular metal wire frame with ties attached. Each tie twists around the frame to create two tips. The tips, which resemble colored pine foliage, serve to tie-on decorative components (not included). The small number of ties renders each frame largely uncovered and visible. Items “XX750360 Green,” “XX748824 Red” and “XX741808 Gold” each measure 25 inches in overall diameter, which is the diameter of the wreath with the tips fully extended outward. Each comprises a 15-inch diameter frame and 18 ties having 36 individual tips. The ties consist of PVC “needles” on a bendable wire core. Item “XX750360 Green” features ½ inch diameter green ties, item “XX748824 Red” features 2 inch diameter red ties and item “XX741808 Gold” features ½ inch diameter metallic gold ties. Item “XX736434 Green/Brown” measures 30 inches in overall diameter. It comprises a 20-inch diameter metal wire frame and 22 wire ties having 44 individual tips. The entire work wreath is covered in artificial moss. Each work wreath is composed of different components (base metal and PVC) and is therefore considered to be a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In each case, we fi

CBP rationale

The applicable subheading for the four work wreaths, items “XX750360 Green,” “XX748824 Red,” “XX741808 Gold” and “XX736434 Green/Brown,” will be 8306.29.0000, HTSUS, which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other.

Full text

N239922 April 2, 2013 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Ryan R. Villiard GoodShip International, Inc. 699 Lively Blvd. Elk Grove Village, IL 60007 RE: The tariff classification of unfinished wreaths from China Dear Mr. Villiard: In your letter dated March 11, 2013, you requested a tariff classification ruling on behalf of Craig Bachman Imports, Inc. The submitted samples will be retained by this office. The merchandise under consideration, identified as “work wreaths,” is four styles of unfinished wreaths to be used by crafters as bases to create decorative wreaths. Each work wreath consists of a circular metal wire frame with ties attached. Each tie twists around the frame to create two tips. The tips, which resemble colored pine foliage, serve to tie-on decorative components (not included). The small number of ties renders each frame largely uncovered and visible. Items “XX750360 Green,” “XX748824 Red” and “XX741808 Gold” each measure 25 inches in overall diameter, which is the diameter of the wreath with the tips fully extended outward. Each comprises a 15-inch diameter frame and 18 ties having 36 individual tips. The ties consist of PVC “needles” on a bendable wire core. Item “XX750360 Green” features ½ inch diameter green ties, item “XX748824 Red” features 2 inch diameter red ties and item “XX741808 Gold” features ½ inch diameter metallic gold ties. Item “XX736434 Green/Brown” measures 30 inches in overall diameter. It comprises a 20-inch diameter metal wire frame and 22 wire ties having 44 individual tips. The entire work wreath is covered in artificial moss. Each work wreath is composed of different components (base metal and PVC) and is therefore considered to be a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In each case, we find that the base metal frame is the component that imparts the essential character to the work wreath. The applicable subheading for the four work wreaths, items “XX750360 Green,” “XX748824 Red,” “XX741808 Gold” and “XX736434 Green/Brown,” will be 8306.29.0000, HTSUS, which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other. 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 Barbara Kaiser at (646) 733-3024. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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