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NY N020907

January 14, 2008



TARIFF NO.: 4602.12.3500

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Ave.
Fort Lauderdale, FL 33301

RE: The tariff classification of rattan wreaths with bear decorations from China

Dear Mr. Crago:

In your letter dated December 13, 2007, on behalf of Longs Drugs, you requested a tariff classification ruling.

The ruling was requested on two styles of decorated wreaths, identified as the “Harvest Bear Wreath” assortment, item # A076HA00200. A photograph of the two styles was submitted. The wreaths are approximately 9” in diameter and are composed of circular bundles of rattan vines. Each is decorated with a stuffed textile bear sitting in the center, a wooden sign on top and artificial foliage along the sides. The styles differ in how the bears are embellished, the painted wording on the sign and the type of foliage. One style has a “Happy Harvest” sign and the other style will have a “Welcome” sign.

You state that the textile bear comprises the greatest value of the “Harvest Bear Wreath” and that it is the identifying material of the article. Therefore, you believe that the subject wreaths should be classified in subheading 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up (textile) articles.

However, we have generally classified decorated natural wreaths, which are decorated with various materials, according to the material forming the wreath. The subject wreaths, although extensively ornamented, are not so overwhelmingly decorated as to lose their basic identity as wreaths. Therefore, we believe that the essential character of these wreaths is imparted by the rattan, which makes up the wreath.

The applicable subheading for the “Harvest Bear Wreath” assortment, item # A076HA00200, will be 4602.12.3500, HTSUS, which provides for: Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Of rattan: Other (than baskets, luggage, handbags or flatgoods): Wickerwork. The rate of duty will be free.

Importation of these products may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location:

U.S. Department of Agriculture
4700 River Road, Unit 136
Riverdale, MD 20737

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 646-733-3035.


Robert B. Swierupski

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