N244462 N2 Ruling Active

The tariff classification of wreath from China

Issued August 20, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6702.10.2000

Headings: 6702

Product description

Your sample will be returned. Item number 936813 is a 22” wreath. The base of the wreath is composed of plastic twigs. Covering the front of the wreath are plastic leaves and natural pines that are glued to the twigs. The wreath has been painted silver and leaves have been coated in glitter. Item number 936813 is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The artificial foliage provides Item number 936813 with ornamental and decorative appeal. It is the opinion of this office that the leaves provide the essential character within the meaning of (GRI) 3(b).

CBP rationale

The applicable subheading for Item number 936813 will be 6702.10.2000, 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 plastics: Assembled by binding with flexible materials such as wire, paper , textile materials, or foil, or by gluing or by similar methods.

Full text

N244462 August 20, 2013 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Ms. Jeanette Arciero Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of wreath from China Dear Ms. Arciero: In your letter dated July 24, 2013, on behalf of your client, CVS Pharmacy, you requested a tariff classification ruling. Your sample will be returned. Item number 936813 is a 22” wreath. The base of the wreath is composed of plastic twigs. Covering the front of the wreath are plastic leaves and natural pines that are glued to the twigs. The wreath has been painted silver and leaves have been coated in glitter. Item number 936813 is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The artificial foliage provides Item number 936813 with ornamental and decorative appeal. It is the opinion of this office that the leaves provide the essential character within the meaning of (GRI) 3(b). The applicable subheading for Item number 936813 will be 6702.10.2000, 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 plastics: Assembled by binding with flexible materials such as wire, paper , textile materials, or foil, or by gluing or by similar methods. The rate of duty will be 8.4% 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 the 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division

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