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NY 801274

September 1, 1994

CLA-2-46:S:N:N8:230 801274


TARIFF NO.: 4602.10.5000

Ms. Tracy Ann Ehme
The A.W. Fenton Company Inc.
P.O. Box 360614
Columbus, Ohio 43236-0614

RE: The tariff classification of a grapevine wreath with teddy bear and pine cones, from China.

Dear Ms. Ehme:

In your letter dated August 9, 1994, on behalf of your client, Consolidated Stores Corp. (Columbus, OH), you requested a tariff classification ruling.

A sample was submitted and is being returned as requested. It consists of dry strands of grapevine which have been twisted and bound into a circular wreath about 9 1/2 inches in diameter. The mass of grapevine stems forming the wreath is itself about 1 1/2 inches in diameter, and is tied with additional grapevine strands. A plaid textile ribbon (red, green and black) has been spirally wound around the wreath, at widely spaced intervals, for decorative effect. At the base of the wreath, glued in place, sits a small teddy bear (about 4 1/2" in height), surrounded by three small pine cones, two sprigs of artificial pine needles, and a brightly wrapped miniature gift package. In addition, the bear holds a heart-shaped sign that reads "Merry Christmas." A textile loop is attached to the top of the wreath to allow the user to hang the product.

Your client believes that subheading 0604.99.3000, Harmonized Tariff Schedule of the United States (HTS), is the proper classification for this article. That subheading provides for certain dried foliage, branches and other parts of plants, of a kind suitable for bouquets or for ornamental purposes. As indicated by the Harmonized Explanatory Notes ("E.N."), heading 0604 does include certain wreaths which incorporate foliage or parts of trees, shrubs, bushes or other plants. We find, however, that although the instant sample possesses a vine "base," it does not "incorporate" the kind of additional components contemplated by the E.N. It is not, for example, covered or decorated with natural foliage. We also note that grapevine is generally considered to be a plaiting material and, in our view, it is the grapevine portion of the instant composite article, rather than any of its attachments, which imparts the essential character of the overall product.

Accordingly, the applicable subheading for the above-described style 71-059 grapevine wreath with teddy bear will be 4602.10.5000, HTS, which provides for other (than certain enumerated) articles of vegetable materials, made directly to shape from plaiting materials or made up of articles of heading 4601. The rate of duty will be 3%.

The duty for other basketwork, wickerwork and other articles of plaiting materials, provided for in subheading 4602.10.5000, HTS, is temporarily reduced to 2.3% under the special trade provision of subheading 9903.10.38, HTS, which is effective for goods entered through December 31, 1994.

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

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