CBP Ruling N320167 — The tariff classification of an artificial wreath from China.

Tariff classification

Headings: 6702

GRI rules applied: GRI 6

Product description

We note, the submitted sample differs slightly from the documentation and our description of this article is taken from this sample. The product under consideration is described as the “20-inch Harvest Deluxe Floral Wreath,” item number 82021. The wreath consists of green artificial foliage that contains leaves and stems of plastic mixed with leaves of polyester fabric. It is decorated with two white plastic pumpkins and three pumpkins, two about the size of the white pumpkins and one that is significantly larger than the other pumpkins, that are covered with a black and white check polyester fabric. Additionally, there is also a large bow made from this same material. Per your correspondence, the artificial foliage components are glued to the plastic wreath core and the stems are glued on to the pumpkins. You also indicate the textile covered pumpkins predominate in value over the other components. We are of the opinion that this wreath meets the requirements to be appropriately classified within heading 6702, and it is the polyester fabric, featured in the pumpkins and the leaves, which would impart the essential character, General Rule of Interpretation 6 and 3(b) noted.

CBP rationale

The applicable subheading for the “20-inch Harvest Deluxe Floral Wreath,” item number 82021, will be 6702.90.3500, Harmonized Tariff Schedule of the United States (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]f man-made fibers.

Full text

N320167 July 12, 2021 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Mr. TC LiFun-World80 Voice RoadCarle Place, NY 11514 RE: The tariff classification of an artificial wreath from China. Dear Mr. Li: In your letter dated June 16, 2021, you requested a tariff classification ruling. A sample was provided and will be returned separately. We note, the submitted sample differs slightly from the documentation and our description of this article is taken from this sample. The product under consideration is described as the “20-inch Harvest Deluxe Floral Wreath,” item number 82021. The wreath consists of green artificial foliage that contains leaves and stems of plastic mixed with leaves of polyester fabric. It is decorated with two white plastic pumpkins and three pumpkins, two about the size of the white pumpkins and one that is significantly larger than the other pumpkins, that are covered with a black and white check polyester fabric. Additionally, there is also a large bow made from this same material. Per your correspondence, the artificial foliage components are glued to the plastic wreath core and the stems are glued on to the pumpkins. You also indicate the textile covered pumpkins predominate in value over the other components. We are of the opinion that this wreath meets the requirements to be appropriately classified within heading 6702, and it is the polyester fabric, featured in the pumpkins and the leaves, which would impart the essential character, General Rule of Interpretation 6 and 3(b) noted. The applicable subheading for the “20-inch Harvest Deluxe Floral Wreath,” item number 82021, will be 6702.90.3500, Harmonized Tariff Schedule of the United States (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]f man-made fibers.” The column one, general rate of duty is 9 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

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