The tariff classification of a burlap sunflower wreath from China.

N302329 February 8, 2019 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.90.6500 Mr. Joseph J. Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a burlap sunflower wreath from China. Dear Mr. Kenny: In your letter dated December 14, 2018, you requested a tariff classification ruling on behalf of your client CVS Pharmacy, Inc. A sample was provided with your submission and will be returned separately. The burlap sunflower wreath, CVS number 306067, is an 18-inch diameter sunflower wall decoration made primarily from woven linen burlap. The flower is constructed from several rings of petals that are sewn together. Each ring of petals is glued to an ethylene-vinyl acetate (EVA) plastic disc that holds the flower in place and features a ribbon loop to allow this item to be hung on a wall. Additionally, there is a brown fabric center that represents the center of the sunflower, which is also glued to the wreath. In your request, you suggested that this product may be classified within headings 6304 or 6307. We disagree as this appears to be more appropriately classified within heading 6702. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. As per the ENs, heading 6702 covers “[a]rtificial flowers, foliage and fruit in forms resembling the natural products, made by assembling various parts (by binding, glueing, assembling by fitting into one another or similar methods).” With the articles of this heading being “used for decoration (e.g., in houses or churches), or as ornaments for hats, apparel, etc.” There are no exclusions for flowers constructed from burlap as long as they are assembled from various parts by binding, gluing, or fitting together. This sunflower satisfies the requirements to be classifiable within this heading. The applicable subheading for the burlap sunflower wreath, CVS number 306067, will be 6702.90.6500, HTSUS, which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f other materials: [o]ther: [o]ther.” The column one, general rate of duty is 17 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 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division