The tariff classification of a decorative artificial wreath and wreath set from China.

N362344
July 6, 2026
CLA-2-67:OT:RR:NC:N4:415
CATEGORY: Classification
TARIFF NO.: 6702.10.2000
Ann Lawrence Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a decorative artificial wreath and wreath set from China. Dear Ms. Lawrence: In your letter dated June 15, 2026, you requested a tariff classification ruling. Images were provided in lieu of samples. There are two products under consideration. The first is described as an artificial wreath with wildflowers, item number 45244701. This 22-inch wreath features polystyrene plastic flowers and a mostly obscured wreath base made from Lygodium Japonicum (Japanese climbing fern) vines. Your submission indicates that the wreath is assembled using glue. It will be available in one color. The second is a set of two smaller artificial wreaths with wildflowers, item 452447801. Except for size, these 10-inch wreaths are the same as the one described above. They will be available in two assorted colors. We note these wreaths appear nearly identical to the ones ruled upon in New York ruling letters N362098 and N362099, dated June 18, 2026, and we will classify these in the same manner. The applicable subheading for the decorative artificial wreath and wreath set, item numbers 45244701 and 452447801, respectively, will be 6702.10.2000, 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: [a]ssembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods.” The column one, general rate of duty is 8.4 percent ad valorem.

The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the CBP Regulations (19 CFR 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, please contact National Import Specialist Kristopher Burton at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division