L84680 L8 Ruling Active

The tariff classification of an artificial pumpkin tree from China.

Issued May 17, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6702.10.2000

Headings: 6702

Product description

The submitted sample identified as item number 299265 is an artificial Pumpkin Tree. The pumpkin tree is made of iron spirals which form the shape of the tree. The orange-colored pumpkins and berries are made of styrofoam and coated with plastic. Mini pumpkins, berries and paper leaves are glued onto thin wire stems that have been wrapped with brown paper and wound around the spirals to create the pumpkin tree. The sample is returned as you requested.

CBP rationale

The applicable subheading for the artificial pumpkin tree, item number 299265, 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 L84680 May 17, 2005 CLA-2-67:RR:NC:SP:225 L84680 CATEGORY: Classification TARIFF NO. 6702.10.2000 Ms. Cheryl Santos CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of an artificial pumpkin tree from China. Dear Ms. Santos: In your letter dated May 2, 2005, you requested a classification ruling. The submitted sample identified as item number 299265 is an artificial Pumpkin Tree. The pumpkin tree is made of iron spirals which form the shape of the tree. The orange-colored pumpkins and berries are made of styrofoam and coated with plastic. Mini pumpkins, berries and paper leaves are glued onto thin wire stems that have been wrapped with brown paper and wound around the spirals to create the pumpkin tree. The sample is returned as you requested. The applicable subheading for the artificial pumpkin tree, item number 299265, 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →