F83677 F8 Ruling Active

The tariff classification of artificial foliage from China.

Issued April 5, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6702.90.3500

Headings: 6702

Product description

The submitted sample is identified as a candle ring decoration. It is composed of 38 percent man-made fiber leaves made of woven polyester fabric, 15 percent floral paper tape (paper leaves), 14 percent natural pine cones, 12 percent wire and 11 percent paint and pigment. The entire candle ring decoration is held together by wire that has been bound with brown paper tape. This item will be used around the base of a candle. In our opinion the man-made fiber leaves impart the essential character to this item. The sample is returned as you requested.

CBP rationale

The applicable subheading for the candle ring decoration 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: of man-made fibers.

Full text

NY F83677 April 5, 2000 CLA-2-67:RR:NC:SP:222 F83677 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Ms. Tara Thobe Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of artificial foliage from China. Dear Ms. Thobe: In your letter dated February 28, 2000, you requested a tariff classification ruling. The submitted sample is identified as a candle ring decoration. It is composed of 38 percent man-made fiber leaves made of woven polyester fabric, 15 percent floral paper tape (paper leaves), 14 percent natural pine cones, 12 percent wire and 11 percent paint and pigment. The entire candle ring decoration is held together by wire that has been bound with brown paper tape. This item will be used around the base of a candle. In our opinion the man-made fiber leaves impart the essential character to this item. The sample is returned as you requested. The applicable subheading for the candle ring decoration 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: of man-made fibers. The rate of duty will be 9 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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