The tariff classification of an artificial tree with electric lights from China

N023930 March 27, 2008 CLA-2-67:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Mr. Troy D Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of an artificial tree with electric lights from China Dear Mr. Crago: In your letter dated February 26, 2008 you requested a tariff classification ruling. The submitted illustration depicts an item identified as a 6’ Pre-lit PVC Palm Tree (with 67 tips), item number A075HA00591. This item is an artificial tree with 67 branches that are covered with green foliage that is made of polyvinyl chloride (PVC) plastic material. Although this item is called a palm tree, the foliage has the appearance of pine needles. The branches are bound together with wire onto a main pole. The main pole of the branches is inserted into the trunk of the tree, as the pole onto which the branches are attached and the tree trunk are two separate parts that fit together. The trunk is made of iron that is covered with PVC. The base of the tree is also made of iron. There are 250 miniature light bulbs that are attached to the foliage and the tree trunk. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The foliage provides most of the visual appeal of this item. Even when the lights are turned off, this artificial tree will continue to be displayed for ornamental or decorative purposes. Therefore, it is the opinion of this office that the plastic foliage provides this item with the essential character, within the meaning of GRI 3(b). The applicable subheading for item number the A075HA00591 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