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HQ 951403


October 27, 1992

CLA-2 CO:R:C:F 951403 LPF

CATEGORY: CLASSIFICATION

TARIFF NO.: 0604.99.6000; 4602.10.5000

District Director
U.S. Customs Service
Patrick V. McNamara Building
477 Michigan Avenue
Detroit, MI 48226

RE: Decision on application for further review of Protest No. 3801-89-002377, filed August 30, 1989, concerning classification of lacquered pine cone pics and twin heart vine wreath assortments; Heading 0604, HTSUSA, foliage, branches and other parts of plants; Heading 4602 basketwork, wickerwork and other articles, made directly to shape from plaiting materials.

Dear Sir:

This is a decision on a protest filed August 30, 1989, against your decision in the classification of certain merchandise liquidated on July 28, 1989 and August 4, 1989.

FACTS:

This protest involves two articles, lacquered pine cone pics and twin heart vine wreaths, imported from Hong Kong and Taiwan. The protestant entered both the lacquered pine cone pics and twin heart vine wreaths under subheading 0604.99.3000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), providing for foliage, branches and other parts of plants, without flowers or flower buds...suitable for bouquets or for ornamental purposes...other, other, dried or bleached, at a duty free rate. The protestant also states that these products have been entered and liquidated under 0604.99.3000 through the Los Angeles district.

You classified the pine cone pics under subheading 0604.99.6000, HTSUSA, providing for foliage, branches and other parts of plants, without flowers of flower buds...suitable for bouquets or for ornamental purposes...other, other, other, at a general column one duty rate of 11 percent ad valorem. You also classified the twin heart vine wreaths under subheading 4602.10.5000, HTSUSA, providing for basketwork, wickerwork and other articles, made directly to shape from plaiting materials ...of vegetable materials, other, other, at a general column one duty rate of 3 percent ad valorem.

The protestant submitted to our office a sample of the pine cone pic, item # 480, along with information describing this article as well as the twin heart vine wreaths, item # 1000. The pine cone pic consists of a natural lacquered pine cone attached to a 9 inch wire pic. The wire is coated with polyvinyl chloride (PVC) and the natural pine cone is coated with lacquer. The pine cones measure approximately 3 inches in length and 2-1/2 inches in diameter.

The twin heart vine wreaths consist of natural vine, wire, fabric flowers and wooden plaques. The article features two hearts braided with natural vine and wired together into a twin heart wreath design. Each piece has fabric flowers glued onto the surface and a wooden decorative plaque at the bottom. One design depicts two geese joined by a heart, all painted on wood, while the other depicts three geese standing in a row. A decorative bow made of satin ribbon and calico print fabric ribbon is attached in the center, trimmed with a fabric flower. The approximate width of the intertwined heart is 11 inches and of the wooden component is 4 inches, the latter varying with the type of design.

ISSUE:

Whether the lacquered pine cone pics are classifiable in subheading 0604.99.3000 as foliage, branches and other parts of plants..., other, other, dried or bleached or in subheading 0604.99.6000 as foliage, branches and other parts of plants..., other, other, other, and whether the twin heart vine wreaths are classifiable in heading 0604 as foliage, branches and other parts of plants or in heading 4602 as basketwork...and other articles, made directly to shape from plaiting materials.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) taken in their appropriate order provide a framework for classification of merchandise under the HTSUSA. Most imported goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. The Explanatory Notes (EN's) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's.

Lacquered pine cone pic

Heading 0604 provides for, inter alia, foliage, branches and other parts of plants, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. Customs and the protestant agree that these articles are classifiable in heading 0604. However, at the subheading level, 0604.99.30 provides for other types of foliage or parts of plants that are dried or bleached, while 0604.99.60 provides for other types of foliage or parts of plants that are other than dried or bleached.

It is the protestant's position that since these articles are dried, they are classifiable in 0604.99.30. Customs notes, however, that this merchandise not only is dried, but also is lacquered before entry into the U.S. While subheading 0604.99.30 covers merchandise which undergoes the basic process described therein, that is, drying or bleaching, 0604.99.60 covers merchandise that undergoes other processes, some of which are enumerated within heading 0604. As these articles are lacquered in addition to dried, they are classifiable in subheading 0604.99.60.

Twin heart vine wreaths

Heading 4602 provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601. The EN's to Chapter 46, HTSUSA, explain that the chapter covers articles made by interlacing, weaving or by similar methods of assembling unspun materials, including, inter alia, willow, bamboos, rushes, reeds, and strips of vegetable material (for example, narrow leaves or strips cut from broad leaves such as those of bananas or palm trees), provided they are in a state or form suitable for plaiting, interlacing or similar processes. Since the vine wreaths do incorporate natural vines which, like the materials described above, are in a form suitable for plaiting, it appears that the articles incorporate "plaiting materials" included within 4602. The vine wreaths are classifiable in heading 4602. The appropriate subheading is 4602.10.5000.

HOLDING:

The lacquered pine cone pick is classifiable in subheading 0604.99.6000 as, "Foliage, branches and other parts of plants, without flowers or flower buds...being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: Other: Other: Other." The general column one rate of duty is 11 percent ad valorem.

The twin heart vine wreaths are classifiable in subheading 4602.10.5000 as, "Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601...: Of vegetable materials: Other: Other." The general column one rate of duty is 3 percent ad valorem.

Since the rate of duty under the classification indicated above is the same as the liquidated rate, you are instructed to deny the protest in full. A copy of this decision with the Form 19 should be sent to the protestant.

Sincerely,

John Durant, Director
Commercial Rulings Division

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