E84657 E8 Ruling Active

The tariff classification of a plastic household article from China.

Issued August 6, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6702.10.2000

Headings: 6702

Product description

Stock number 93136 is a cone shape berry topiary in a silver leaf colored pot. It is composed of 80% styrofoam, and 20% terracotta. The berries are composed of plastic, and sprinkled with glitter. This tabletop decoration is 25 inches high. Your letter of inquiry states that this merchandise is purchased and sold in your Christmas department during the Christmas season. The sample is returned as you requested.

CBP rationale

The applicable subheading for stock no. 93136, 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 E84657 August 6, 1999 CLA-2-39:RR:NC:SP:222 E84657 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Michele Smith Sears, Roebuck and Co., Inc. 3333 Beverly Road Hoffman Estates, IL 60179 RE: The tariff classification of a plastic household article from China. Dear Ms. Smith: In your letter dated July 2, 1999, you requested a classification ruling. Stock number 93136 is a cone shape berry topiary in a silver leaf colored pot. It is composed of 80% styrofoam, and 20% terracotta. The berries are composed of plastic, and sprinkled with glitter. This tabletop decoration is 25 inches high. Your letter of inquiry states that this merchandise is purchased and sold in your Christmas department during the Christmas season. The sample is returned as you requested. The applicable subheading for stock no. 93136, 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 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 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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