The tariff classification of a decorative article from China.
Issued February 14, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1404.90.0000
Headings: 1404
Product description
The item, described as “mixed fruit topiary”, is a cone shaped decorative article made by gluing natural pinecones, polyester leaves, and plastic acorns, hazelnuts, and walnuts onto a wire frame that has been covered with natural vine. It measures approximately 18 inches tall and approximately 6 ½ inches in diameter at the base.
CBP rationale
The applicable subheading for the “mixed fruit topiary” will be 1404.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetable products not elsewhere specified or included…other.
Full text
NY L82345 February 14, 2005 CLA-2-14:RR:NC:2:228 L82345 CATEGORY: Classification TARIFF NO.: 1404.90.0000 Ms. Yolanda S. Massey Michaels Stores Procurement Company, Inc. 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of a decorative article from China. Dear Ms. Massey: In your letter dated January 18, 2005, you requested a tariff classification ruling. The sample submitted with your letter was examined and disposed of. The item, described as “mixed fruit topiary”, is a cone shaped decorative article made by gluing natural pinecones, polyester leaves, and plastic acorns, hazelnuts, and walnuts onto a wire frame that has been covered with natural vine. It measures approximately 18 inches tall and approximately 6 ½ inches in diameter at the base. The applicable subheading for the “mixed fruit topiary” will be 1404.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetable products not elsewhere specified or included…other. The rate of duty will be free. The Food and Drug Administration and/or the Department of Agriculture may impose additional requirements on this product. You may contact the FDA at: Food and Drug Administration 5600 Fishers Lane Rockville, Maryland 20857 Telephone: (301) 443-6553 You may contact the USDA at: USDA 4700 River Road, Unit 136 Riverdale, MD 20737 Tel. (301) 734-8645 or (301) 734-8896 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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