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CBP Proposes to Classify Artificial Poinsettia Wreaths as Festive Articles

Thursday, February 20, 2014
Sandler, Travis & Rosenberg Trade Report

In the Feb. 19, 2014, Customs Bulletin and Decisions, U.S. Customs and Border Protection proposed to revoke a classification ruling on the following product. Comments are due by March 21.

Product: Velvet poinsettia wreath with polyester leaves and plastic berries.
Proposed action: Revocation of NY N026510.
Current classification: HTSUS 6702.90.3500, articles made of artificial flowers, foliage or fruit (9% duty).
Proposed classification: HTSUS 9505.10.50, festive articles (duty-free).
Explanation: The wreaths satisfy both prongs of the Park B. Smith test for classifying goods as festive articles because (a) CBP has recognized poinsettia leaves as a Christmas motif (i.e., they are closely associated with a festive occasion) and (b) they are tagged with a red and green label used only for Christmas items (i.e., they are used or displayed principally during the festive occasion).

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