The tariff classification of a plastic grass bundle wrapped with jute rope from China

N086718 December 18, 2009 CLA-2-67:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Ms. Tammie Oliver Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a plastic grass bundle wrapped with jute rope from China Dear Ms. Oliver: In your letter dated December 2, 2009, you requested a tariff classification ruling. The submitted sample is identified as a decorative grass bundle, Item H8526. This item consists of artificial brown and tan colored grass made of polyvinyl chloride (PVC) plastic material that is positioned vertically around a vase shaped base made of foam plastic material. The artificial grass completely covers the base and is held in place by jute rope at the top of the base and jute rope at the bottom of the base. As you requested, the sample will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The jute rope serves the subordinate role of keeping the artificial grass in place in an upright position around the base. Therefore, it is the opinion of this office that the artificial PVC grass provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Item H8526 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