CBP Ruling C81861 — The tariff classification of artificial fruit swag/spray from Thailand.

Tariff classification

HTS codes: 6702.10.2000

Headings: 6702

Product description

You have submitted two samples of artificial fruit swag/spray. The first sample is identified as item #F7350, a 24 inch swag. It is composed of 25 percent styrofoam, 57 percent paper, 3 percent cotton and 15 percent wire. The artificial fruit on this swag includes an apple, a pomegranate, a peach and berries. The fall colored leaves are made of paper and coated with latex. The stems are made of wire that has been wrapped with paper. The second sample is item #F7440, a teardrop spray. The spray is 21 inches in length and it is composed of 30 percent styrofoam, 57 percent paper, 3 percent cotton and 10 percent wire. The artificial fruit on this spray consist of pomegranates and peaches. The fall colored leaves are made of paper and coated with latex. The stems are made of wire that has been wrapped with paper. In our opinion the essential character of these items is imparted by the plastic coated styrofoam fruit.

CBP rationale

The applicable subheading for both styles mentioned above will be 6702.10.2000, 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 plastics: assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods.

Full text

NY C81861 December 19, 1997 CLA-2-67:RR:NC:SP:222 C81861 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Ms. Nancy Welch Michaels Stores, Inc. 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of artificial fruit swag/spray from Thailand. Dear Ms. Welch: In your letter dated November 17, 1997, you requested a tariff classification ruling. You have submitted two samples of artificial fruit swag/spray. The first sample is identified as item #F7350, a 24 inch swag. It is composed of 25 percent styrofoam, 57 percent paper, 3 percent cotton and 15 percent wire. The artificial fruit on this swag includes an apple, a pomegranate, a peach and berries. The fall colored leaves are made of paper and coated with latex. The stems are made of wire that has been wrapped with paper. The second sample is item #F7440, a teardrop spray. The spray is 21 inches in length and it is composed of 30 percent styrofoam, 57 percent paper, 3 percent cotton and 10 percent wire. The artificial fruit on this spray consist of pomegranates and peaches. The fall colored leaves are made of paper and coated with latex. The stems are made of wire that has been wrapped with paper. In our opinion the essential character of these items is imparted by the plastic coated styrofoam fruit. The applicable subheading for both styles mentioned above will be 6702.10.2000, 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 plastics: assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods. The rate of duty will be 8.4 percent. The rate of duty will remain the same for 1998. Articles which are classifiable under subheading 6702.10.2000, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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

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