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HQ W968065




October 5, 2006

CLA-2 RR:CTF:TCM W968065 KSH

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.8000

Ms. Vidya Bhavnani
Sun Coast Merchandise Corporation
6315 Bandini Boulevard
Commerce, CA 90040

RE: Modification of New York Ruling Letter (NY) C87269, dated May 18, 1998; Classification of a Styrofoam garlic bulb covered with corn stalk or leaf material from China.

Dear Ms. Bhavani:

This letter is to inform you that the Bureau of Customs and Border Protection (CBP) has reconsidered New York Ruling Letter (NY) C87269, issued to you on May 18, 1998, concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of, among other merchandise, a Styrofoam garlic bulb covered with corn stalk or leaf material. The article was classified in subheading 6702.10.2000, HTSUSA, which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f plastics: [a]ssembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods.” We have reviewed that ruling and found it to be in error as it pertains to the classification of the Styrofoam bulb of garlic covered with corn stalk or leaf material. Therefore, this ruling modifies NY C87269.

FACTS:

The merchandise at issue is a small decorative article made to resemble a bulb of garlic. It consists of a shaped piece of Styrofoam with an outer covering said to be of "maize" (presumably, dried corn stalk or leaf material).

ISSUE:

Whether the garlic bulb is classified in heading 3926, HTSUSA, as an other article of plastics or in heading 4602, HTSUSA, as an article made directly to shape from plaiting materials or made up from articles of heading 4601.

LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) 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.

The item is not specifically provided for in any one heading. Accordingly, it may not be classified solely on the basis of GRI 1. Further, GRI 2(a) is inapplicable because it applies to incomplete or unfinished articles, and the garlic bulb is imported in a finished complete condition. GRI 2(b) states that the classification of goods consisting of more than one material or substance shall be according to the principles of GRI 3. The subject garlic bulb is a decorative item consisting of a Styrofoam shape which resembles a bulb of garlic that is covered with dried corn stalk or leaf material. As such, the items are arguably classified in heading 3926, HTSUSA, as an other article of plastics or heading 4602, HTSUSA, as an article made to shape from plaiting materials. Thus, for tariff purposes, they constitute goods consisting of two or more substances or materials.

GRI 3(a) states that when, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. As the subject garlic bulb is a composite good, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the good its essential character. We must determine whether the Styrofoam shape or the corn stalk or leaf material imparts the essential character to the article.

EN VIII to GRI 3(b) explains that "[t]he factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods."

The internal Styrofoam may provide the bulk and shape, however the surface corn stalk or leaf material that covers the garlic bulb provides the texture, markings and color. The corn stalk or leaf material imparts the visual impact, consumer appeal and nature of the article. The essential character of the corn stalk or leaf material covered garlic bulb is the corn stalk or leaf material. The garlic bulb is accordingly classifiable in heading 4602, HTSUSA. It is specifically provided for in subheading 4602.10.8000, HTSUSA.

HOLDING:

The garlic bulb is classified in heading 4602, HTSUSA. It is specifically provided for in subheading 4602.10.8000, HTSUSA, which provides for "[b]asketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: [o]f vegetable materials:[o]ther: [o]ther: [o]ther." The general, column one rate of duty is 2.3% ad valorem.

EFFECT ON OTHER RULINGS:

NY C87269, dated May 18, 1998, is hereby modified.

Sincerely,

Myles B. Harmon, Director
Commercial and Trade Facilitation Division

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