The tariff classification of fiber optic artificial fruit cornucopia from China

N006765 March 6, 2007 CLA-2-67:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Ms. Irina Parker Avon Products Inc. 1251 Avenue of the Americas New York, NY 10020-1195 RE: The tariff classification of fiber optic artificial fruit cornucopia from China Dear Ms. Parker: In your letter dated January 29, 2007 you requested a tariff classification ruling. The submitted sample is identified as item number PP366382, Fiber Optic Cornucopia. This article is made up of a wicker, horn shaped basket, partially filled with plastic material, which is roughly designed to give the appearance of a flowerpot. Attached to the top of the plastic material at the opening of the basket, are assorted artificial fruit and foliage. The assortment consists of 2 plastic apples, a plastic pear, a plastic pumpkin, a plastic cluster of grapes, 3 plastic clusters of berries, 2 pinecones that appear to be natural, and 8 polyester leaves that surround the perimeter of the assortment. Each item of the assortment is glued to wire, each of which is inserted into the plastic material. The plastic material with the attached artificial fruit and foliage, are permanently affixed to the wicker basket. At the bottom of the wicker basket is a cutout portion, to provide access to an on/off switch at the base of the plastic material. This switch operates various fiber optic lights that are interspersed between and around the plastic fruit. The fiber optic lights glow in three colors; green, purple and red. The various colors glow and dim intermittently, when the switch is in the on position, to give the effect that they are changing color. As you requested, the sample will be returned to you. The item is considered a composite good within the meaning of General Rule of Interpretation (GRI) 3. The assortment of artificial fruit and foliage provides the article’s ornamental and decorative appeal. Even when the fiber optic on/off switch is in the off position, the cornucopia will continue to be displayed for ornamental or decorative purposes. In addition, despite the fact that the submitted value breakdown shows that the basket has a higher cost than the artificial fruit, it is merely a holder that cannot serve as a receptacle for anything else. Therefore, it is the opinion of this office that the plastic fruit provides this item with the essential character, within the meaning of GRI 3(b). The applicable subheading for the Fiber Optic Cornucopia will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division