C82287 C8 Ruling Active

The tariff classification of plastic pumpkins from China.

Issued January 9, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6702.10.2000, 3924.90.5500

Headings: 6702, 3924

Product description

You have submitted samples of pumpkins that are identified as item nos. 23190159H/11 and 23190159H/15. Both orange colored samples are made of plastic. The first item is designed as a whole pumpkin with a glued on green stem. The second sample is designed with the top cut out. This could be used to hold small candies or other small items.

CBP rationale

The applicable subheading for the plastic pumpkin style #23190159H/11, will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles. The applicable subheading for the plastic pumpkin style #23190159H/15, will be 6702.10.2000, 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 C82287 January 9, 1998 CLA-2-39:RR:NC:SP:222 C82287 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 6702.10.2000 Ms. Lynn O'Beirn Four Star International Trading Company 3330 East 79th Street Cleveland, OH 44127 RE: The tariff classification of plastic pumpkins from China. Dear Ms. O'Beirn: In your letter dated November 21, 1997, you requested a tariff classification ruling. You have submitted samples of pumpkins that are identified as item nos. 23190159H/11 and 23190159H/15. Both orange colored samples are made of plastic. The first item is designed as a whole pumpkin with a glued on green stem. The second sample is designed with the top cut out. This could be used to hold small candies or other small items. The applicable subheading for the plastic pumpkin style #23190159H/11, will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics: tableware and kitchenware: other: other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the plastic pumpkin style #23190159H/15, will be 6702.10.2000, 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 ad valorem. 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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