CBP Ruling N249230: The tariff classification of a wreath from China.

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N2 N249230 (February 7, 2014)

Tariff classification

Headings: 6702

Product description

The sample is being returned to you, as requested. Item IQ88211 “Floral Maple Leaf”, is a wreath measuring approximately 18 inches. The base of the wreath is constructed of wire that is shaped like a leaf. The metal wire is wrapped like a vine around the leaf shape. Plastic stems are inserted and glued to the styrofoam berries, gourds, and polyester textile leaves. All of these items are glued and wrapped onto a wire base that is covered in rattan. Item IQ88211 is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The visual impact of this item is derived from the berries, gourds, and leaves, which provide the item’s ornamental and decorative appeal. Therefore, it is the opinions of this office that the polyester leaves provide the essential character within the meaning of (GRI) 3(c).

CBP rationale

The applicable subheading for Item IQ88211 will be 6702.90.3500, 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 other materials: Other: Of man-made fibers.

Full text

N249230 February 7, 2014 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Ms. Jeanette Arciero Barthco International, division of OHL 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a wreath from China. Dear Ms. Arciero: In your letter dated December 30, 2013, on behalf of your client, CVS Pharmacy, you requested a tariff classification ruling. The sample is being returned to you, as requested. Item IQ88211 “Floral Maple Leaf”, is a wreath measuring approximately 18 inches. The base of the wreath is constructed of wire that is shaped like a leaf. The metal wire is wrapped like a vine around the leaf shape. Plastic stems are inserted and glued to the styrofoam berries, gourds, and polyester textile leaves. All of these items are glued and wrapped onto a wire base that is covered in rattan. Item IQ88211 is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The visual impact of this item is derived from the berries, gourds, and leaves, which provide the item’s ornamental and decorative appeal. Therefore, it is the opinions of this office that the polyester leaves provide the essential character within the meaning of (GRI) 3(c).The applicable subheading for Item IQ88211 will be 6702.90.3500, 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 other materials: Other: Of man-made fibers. The rate of duty will be 9% 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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