United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 845278

September 20, 1989



TARIFF NO.: 0604.91.00

Mr. Edgar G. Cook
F.H. Fenderson Inc.
12 Main Street
Calais, Maine 04619

RE: The tariff classification of a natural fir wreath from Canada.

Dear Mr. Cook:

In your letter dated August 30,1989, on behalf of Evergreen Balsam Products Ltd. of Windsor, Nova Scotia, Canada you requested a tariff classification ruling.

The product, wreaths, are described as circular in design, made from natural fir branches decorated with a plastic or velour covered bow, nine cones, and berries of styrofoam dipped in red paint.

The applicable subheading for these natural fir wreaths will be 0604.91.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for foliage, branches and other parts of plants, without flowers or flower buds, grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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