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May 10, 1999

CLA-2-46:RR:NC:SP:230 D89512


TARIFF NO.: 4602.10.6000

Mr. William A. Vollmerhausen
Kmart Corporation
Resource Center
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of wreaths from China.

Dear Mr. Vollmerhausen:

In your letter dated March 12, 1999, you requested a tariff classification ruling.

Three samples comprising an assortment (#34-88-10) of decorative “spiral wreaths” were submitted and will be retained for reference. Each wreath consists of an eight-inch circle of bundled, rod-like vines with sprays of additional vines attached around the circumference in a way that imparts a swirled appearance. The individual vines making up the central circle are about 3/16" in diameter, while those of the projecting sprays are more slender, averaging roughly 1/16". Loops of vine material have also been used to hold the article together at various loca-tions. Although your letter states that the wreaths are made of rattan, an analysis by our labora-tory indicates that the vines are of some other vegetable material not specifically enumerated in chapter 46 of the tariff schedule. Each wreath has an overall diameter of about 14".

The wreaths are additionally ornamented with various items which have been glued onto their faces. Design #1 features plastic apples, plastic-coated paper leaves and dried foliage. Design #2 has miniature wooden apples and birdhouses, plastic-coated paper leaves and dried foliage. Design #3 incorporates plastic pears and plastic-coated paper leaves. For tariff classification purposes, these ornaments will be regarded merely as enhancements. The essential character of all the wreaths is imparted by the vines, which predominate with respect to their overall shape, area, bulk, and appearance.

The applicable subheading for the #34-88-10 “spiral wreaths” will be 4602.10.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of vegetable plaiting materials: wickerwork. The rate of duty will be free.

The importation of this merchandise may be subject to regulations administered by the U.S. Department of Agriculture (USDA). Inquiries may be directed to that agency at the following location:

4700 River Road, Unit 136
Riverdale, MD 20737
Tel. (301) 734-8645 or (301) 734-8896

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 Paul Garretto at 212-637-7009.


Robert B. Swierupski

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