RE: The tariff classification of a decorative artificial wreath from China.

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364270 September 1, 2026 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Ryan Lickfeld Geodis USA, LLC 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of a decorative artificial wreath from China. Dear Mr. Lickfeld: In your letter dated August 13, 2026, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. Images were provided in lieu of a sample. The product under consideration is described as a Valentine’s wreath, item number 914854. This wreath features plastic foam berries, plastic foliage, and polyester hearts attached to a circular plastic vine base. It is assembled with the combination of iron wire binding and glue. We find this wreath is appropriately classified under heading 6702. At the subheading level, we hold the opinion the plastic components would impart the essential character to this composite good, General Rules of Interpretation 6 and 3(b) noted. The applicable subheading for this decorative artificial wreath, item number 914854, 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