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The tariff classification of an artificial topiary tree from China.
Issued June 1, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L85056 (June 1, 2005)
Tariff classification
Product description
The submitted sample is identified as item number 942003, XHD Christmas Tree Topiary. The topiary tree is composed of 30 percent metal, 5 percent plastic, 4 percent twig, 35 percent pvc, 1 percent wood and 25 percent lights. The pvc strips are wrapped around wire to form the artificial branches with 225 tips. The topiary tree stands 4-feet high in an ivory/gold colored plastic pot. It is decorated with cones and ball ornaments. A UL electrical cord with 70 clear lights is intertwined on the tree. The Headquarters ruling cited in your letter was not a topiary tree. Topiary are not one of the articles of artificial foliage accepted as festive. The sample is returned as you requested.
CBP rationale
The applicable subheading for the artificial evergreen topiary tree, item number 942003, 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 L85056 June 1, 2005 CLA-2-67:RR:NC:SP:225 L85056 CATEGORY: Classification TARIFF NO.: 6702. 10.2000 Mr. Joseph Stinson Liss global, Inc. 7746 Dungan Raod Philadelphia, PA 19111 RE: The tariff classification of an artificial topiary tree from China. Dear Mr. Stinson: In your letter dated May 6, 2005, you requested a classification ruling. The submitted sample is identified as item number 942003, XHD Christmas Tree Topiary. The topiary tree is composed of 30 percent metal, 5 percent plastic, 4 percent twig, 35 percent pvc, 1 percent wood and 25 percent lights. The pvc strips are wrapped around wire to form the artificial branches with 225 tips. The topiary tree stands 4-feet high in an ivory/gold colored plastic pot. It is decorated with cones and ball ornaments. A UL electrical cord with 70 clear lights is intertwined on the tree. The Headquarters ruling cited in your letter was not a topiary tree. Topiary are not one of the articles of artificial foliage accepted as festive. The sample is returned as you requested. The applicable subheading for the artificial evergreen topiary tree, item number 942003, 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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