J81537 J8 Ruling Active

The tariff classification of harvest swags from China.

Issued March 4, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6702.90.3500

Headings: 6702

Product description

The submitted samples are known as 24” Harvest Swags identified as item numbers D31672, D31674 and D31675. The swags are made of a vegetable material that has been coated to appear as green vines. The fall-colored leaves and flowers are made of polyester woven fabric. Decorations on the swags consist of styrofoam fruit, vegetables, berries and/or artificial flowers. Each style of the swags may differ based on the kinds of decorations used. In our opinion, the polyester leaves and flowers impart the essential character to this item. The samples are returned as you requested.

CBP rationale

The applicable subheading for the Harvest Swags 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: Other: of man-made fibers.

Full text

NY J81537 March 4, 2003 CLA-2-67:RR:NC:SP:225 J81537 CATEGORY: Classification TARIFF NO. 6702.90.3500 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of harvest swags from China. Dear Mr. Hoffacker: In your letter dated February 24, 2003, on behalf of your client Big Lots Stores, Inc., you requested a classification ruling. The submitted samples are known as 24” Harvest Swags identified as item numbers D31672, D31674 and D31675. The swags are made of a vegetable material that has been coated to appear as green vines. The fall-colored leaves and flowers are made of polyester woven fabric. Decorations on the swags consist of styrofoam fruit, vegetables, berries and/or artificial flowers. Each style of the swags may differ based on the kinds of decorations used. In our opinion, the polyester leaves and flowers impart the essential character to this item. The samples are returned as you requested. The applicable subheading for the Harvest Swags 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: 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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