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The tariff classification of an artificial wreath from China.
Issued June 27, 2022 by U.S. Customs and Border Protection.
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Copies to clipboardN3 N326585 (June 27, 2022)
Tariff classification
HTS codes: 6702.10.4000
Headings: 6702
Product description
Images were submitted in lieu of a sample. The product under consideration is a wreath, SKU number 33034201. The wreath consists of artificial foliage and a base/core. The foliage is made from molded plastic that has been flocked and is intended to represent sprigs of cedar and Rocky Mountain juniper. The foliage is presented in two different color variations, one is green, and the other is a light tan color. The core/base has the appearance of dark colored vines, but per your submission is made wholly from plastic. We note that from the provided image, the base is almost wholly obscured by the artificial foliage. We agree that this wreath is classifiable under heading 6702 as it resembles the natural product, and, per your correspondence, is assembled from various parts by fitting together.
CBP rationale
The applicable subheading for this wreath, SKU number 33034201, will be 6702.10.4000, 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 plastics: [o]ther, including parts.
Full text
N326585 June 27, 2022 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.10.4000 Mr. Jacky Man Evernoble, Ltd. Unit G, 1/F, Hop Hing Industrial Building, 704 Castle Peak Road Kowloon, Hong Kong China RE: The tariff classification of an artificial wreath from China. Dear Mr. Man: In your letter dated June 10, 2022, you requested a tariff classification ruling. Images were submitted in lieu of a sample. The product under consideration is a wreath, SKU number 33034201. The wreath consists of artificial foliage and a base/core. The foliage is made from molded plastic that has been flocked and is intended to represent sprigs of cedar and Rocky Mountain juniper. The foliage is presented in two different color variations, one is green, and the other is a light tan color. The core/base has the appearance of dark colored vines, but per your submission is made wholly from plastic. We note that from the provided image, the base is almost wholly obscured by the artificial foliage. We agree that this wreath is classifiable under heading 6702 as it resembles the natural product, and, per your correspondence, is assembled from various parts by fitting together. The applicable subheading for this wreath, SKU number 33034201, will be 6702.10.4000, 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 plastics: [o]ther, including parts.” The column one, general rate of duty is 3.4 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 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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