Feb. 19 CBP Bulletin Proposes to Revoke Ruling on Poinsettia Wreath
In the Feb. 19 issue of the CBP Customs Bulletin (Vol. 48, No. 9), CBP published a notice that proposed to revoke rulings and similar treatment for the tariff classification of velvet poinsettia wreaths.
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Comments on Proposed Revocations Due March 21
CBP said consideration will be given to any written comments received by March 21 before taking this action. In addition, any party who has received a ruling or decision on the merchandise that is subject to the proposed revocations, or any party involved with a substantially identical transaction, should advise CBP by the date that written comments on the proposed ruling are due. (An importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agents for importations subsequent to the effective date of the final decision in this notice.)
Proposed Revocations
CBP is proposing to revoke the rulings below, and any rulings on these products that may exist but have not been specifically identified. CBP is also proposing to revoke or modify any treatment it has previously accorded to substantially identical transactions.
Velvet Poinsettia Wreath
| Item: Velvet Poinsettia Wreath. The front of the wreath is completely covered with green poinsettia leaves and red poinsettia leaves that are made of polyester. The polyester leaves are glued onto plastic stems. Scattered among the poinsettia leaves are small bunches of berries that are made of plastic. Each bunch is one molded piece and each bunch is glued onto a plastic stem. |
| Current: 6702.90.3500, 9%, (Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: other: of man made fibers.) |
| Proposed: 9505.10.50, Free, (Festive, carnival or other entertainment articles, including magic tricks and practical joke articles: parts and accessories: Articles for Christmas festivities and parts and accessories thereof: Other: Other) |
| Reason: The "pertinent factors, i.e., the physical characteristics of the wreath, the channels of trade in which the article moves in, and the environment of sale, show that the wreath is principally used as a festive item," said CBP. The was sold only during the Christmas 2008 season, specifically between late October and January, and was displayed in the seasonal portion of the floral departments of your retail stores. The remaining wreaths are discarded. Therefore, it is classifiable as a festive article in heading 9505. |
| Proposed for revocation: NY N026510 (2008) |
| Proposed new ruling: HQ H067075 |