CBP Ruling C81792 — The tariff classification of artificial fall picks from China.

Tariff classification

Headings: 6702

Product description

You have submitted two samples of fall picks. The first sample is identified as style #04743029, Mushroom. This fall pick is 6 inches in length and consist of 20 percent natural pinecone, 20 percent natural raffia bow, 20 percent plastic, 15 percent polyester and 5 percent wire. The leaves are made of woven polyester fabric. The stems are made of wire that has been coated with plastic. We believe that the essential character of this item is imparted by the fall colored polyester leaves. The second sample is identified as style #04751817. This 6" fall pick is designed with a pumpkin. It is composed of 20 percent natural pinecone, 10 percent natural wheat, 20 percent natural cornhusk bow, 20 percent plastic, 25 percent polyester and 5 percent wire. The stems are made of wire that has been coated with plastic. The leaves are made of polyester woven fabric. Again we believe that the essential character of this item is imparted by the fall colored polyester leaves.

CBP rationale

The applicable subheading for both styles of the fall picks will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: other: man-made fibers.

Full text

NY C81792 December 11, 1997 CLA-2-67:RR:NC:SP:222 C81792 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Ms. Nancy Welch Michaels Stores, Inc. 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of artificial fall picks from China. Dear Ms. Welch: In your letter dated November 13, 1997, you requested a tariff classification ruling. You have submitted two samples of fall picks. The first sample is identified as style #04743029, Mushroom. This fall pick is 6 inches in length and consist of 20 percent natural pinecone, 20 percent natural raffia bow, 20 percent plastic, 15 percent polyester and 5 percent wire. The leaves are made of woven polyester fabric. The stems are made of wire that has been coated with plastic. We believe that the essential character of this item is imparted by the fall colored polyester leaves. The second sample is identified as style #04751817. This 6" fall pick is designed with a pumpkin. It is composed of 20 percent natural pinecone, 10 percent natural wheat, 20 percent natural cornhusk bow, 20 percent plastic, 25 percent polyester and 5 percent wire. The stems are made of wire that has been coated with plastic. The leaves are made of polyester woven fabric. Again we believe that the essential character of this item is imparted by the fall colored polyester leaves. The applicable subheading for both styles of the fall picks will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: other: man-made fibers. The rate of duty will be 9 percent ad valorem. The duty rate will remain the same for 1998. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Masterson at 212-466-5892. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →