On March 12, 2026, U.S. Customs and Border Protection issued Binding Ruling Letter N3589105.
The product under consideration is described as a decorative Halloween wreath. This wreath features black and dark purple leaves and flowers, purple pumpkins, and a black snake all attached to the molded black base. The pumpkins, snake, and base are all made from plastic. The leaves and flowers are constructed from polyester fabric. You indicate the wreath has elements bound together with wire and that glue was used for its assembly. It has a diameter of approximately 24 inches.
The importer suggested that the correct classification for this item is 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), as a Halloween decoration. CBP notes that this product has no recognized festive motifs that would limit its use only to Halloween. As such, CBP finds this wreath is more appropriately classified under heading 6702. At the subheading level, CBP holds the opinion the polyester fabric leaves and flowers would impart the essential character to this composite good. The classification for this decorative artificial wreath will be 6702.90.3500, HTSUS, which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f other materials: [o]ther: [o]f man-made fibers.” The column one, general rate of duty is 9 percent ad valorem.
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