J86315 J8 Ruling Active

The tariff classification of artificial foliage from China.

Issued June 23, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6702.10.2000

Headings: 6702

Product description

The submitted sample is known as “Northwest Woods in a Tin Pot”, item number 244904. This item is an arrangement of artificial pine needles, pinecones, berries and apples. The berries and fruit are made of styrofoam and coated with a lacquer finish. The artificial foliage arrangement is glued into a tin pot at the base. This artificial fruit and foliage tabletop item measures approximately 8 inches in height.

CBP rationale

The applicable subheading for the artificial foliage item number 244904, 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 J86315 June 23, 2003 CLA-2-67:RR:NC:SP:225 J86315 CATEGORY: Classification TARIFF NO. 6702.10.2000 Ms. Cheryl Santos CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of artificial foliage from China. Dear Ms. Santos: In your letter dated June 17, 2003, you requested a classification ruling. The submitted sample is known as “Northwest Woods in a Tin Pot”, item number 244904. This item is an arrangement of artificial pine needles, pinecones, berries and apples. The berries and fruit are made of styrofoam and coated with a lacquer finish. The artificial foliage arrangement is glued into a tin pot at the base. This artificial fruit and foliage tabletop item measures approximately 8 inches in height. You state in your letter of inquiry that this product will be marketed and sold during the Christmas season. However, the symbols or motifs present would not dedicate this item specifically to the Christmas holiday. It is excluded from classification in Chapter 95 as a festive article. The sample is returned as you requested. The applicable subheading for the artificial foliage item number 244904, 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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