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The tariff classification of a plastic fir spruce spray from China.
Issued May 24, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard80 809623 (May 24, 1995)
Tariff classification
HTS codes: 6702.10.2000
Headings: 6702
Product description
You have submitted a sample of an item you call a noble fir spruce spray x 12, item #X248GRN. It is an evergreen spray with 12 small branches made of plastic strips over 5mm in apparent width. Such strips are considered to be plastic. The spray is approximately 17" long and is undecorated. Evergreen spray are not considered complete articles traditionally associated with Christmas festivities. They are classifiable as artificial foliage.
CBP rationale
The applicable subheading for the plastic noble fir spruce spray, item #X248GRN, will be 6702.10.2000,Harmonized Tariff Schedule of the United States (HTS),which provides for artificial flowers.
Full text
NY 809623 May 24, 1995 CLA-2-67:S:N:N6:343 809623 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Mr. Bernard D. Liberati Morris Friedman & Co. 320 Walnut Street Philadelphia, PA 19106-3883 RE: The tariff classification of a plastic fir spruce spray from China. Dear Mr. Liberati: In your letter dated April 14, 1995, on behalf of Attick's Inc., you requested a tariff classification ruling. You have submitted a sample of an item you call a noble fir spruce spray x 12, item #X248GRN. It is an evergreen spray with 12 small branches made of plastic strips over 5mm in apparent width. Such strips are considered to be plastic. The spray is approximately 17" long and is undecorated. Evergreen spray are not considered complete articles traditionally associated with Christmas festivities. They are classifiable as artificial foliage. The applicable subheading for the plastic noble fir spruce spray, item #X248GRN, will be 6702.10.2000,Harmonized Tariff Schedule of the United States (HTS),which provides for artificial flowers... of plastics... assembled... by gluing or by similar methods. The duty rate will be 8.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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