The tariff classification of a square wreath from China.
Issued October 14, 2016 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6702.10.2000
Headings: 6702
Product description
The submitted sample, identified as CVS item number 191222, the Square Wreath, consists of a square wreath measuring approximately 20” by 20” featuring small, rounded, molded plastic green leaves whose stems are fitted into wire. These green leaves completely cover the entire front of the wreath, so that the rattan base cannot be seen from the front when the wreath is hung. The plastic provides the essential character of the wreath, as it provides the total visual appeal when the wreath is hung and also predominates by cost (74%). The sample will be returned as you requested.
CBP rationale
The applicable subheading for CVS item number 191222 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
N280109 October 14, 2016 CLA-2-67:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Mr. David Prata Geodis Freight Forwarding at CVS Health Mail Code 5055 1 CVS Drive Woonsocket, RI, 02895 RE: The tariff classification of a square wreath from China. Dear Mr. Prata: In your letter dated September 27, 2016, you requested a tariff classification ruling. The submitted sample, identified as CVS item number 191222, the Square Wreath, consists of a square wreath measuring approximately 20” by 20” featuring small, rounded, molded plastic green leaves whose stems are fitted into wire. These green leaves completely cover the entire front of the wreath, so that the rattan base cannot be seen from the front when the wreath is hung. The plastic provides the essential character of the wreath, as it provides the total visual appeal when the wreath is hung and also predominates by cost (74%). The sample will be returned as you requested. The applicable subheading for CVS item number 191222 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 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 https://hts.usitc.gov/current. 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 Wayne Kessler at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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