The tariff classification of mixed artificial succulents in square pots from China

N089617 January 27, 2010 CLA-2-67:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6702.10.4000 Ms. Martha De Castro Bed Bath & Beyond 650 Liberty Ave. Union, NJ 07083 RE: The tariff classification of mixed artificial succulents in square pots from China Dear Ms. De Castro: In your letter dated December 21, 2009, you requested a tariff classification ruling. The three submitted samples are each identified as a Mixed Succulent in Square Pot, and all three samples are further identified collectively as SKU# 17022326. Each of the three individual samples is identified respectively as item# H7456, item# H7459 or item# H7460. Each of the three items consists of artificial green succulent foliage that is situated in a white square shaped pot which is made of paper mache. Artificial soil made of foam plastic material is situated in each pot. Respectively inserted into the artificial soil of each of the three pots is three, four or five stems made of plastic covered wire, onto which are attached green plastic leaves. On one or more of the stems in each pot, the leaves are attached by a snap-on construction, in which the various parts of the foliage are assembled by fitting into one another, without the use of an adhesive. In one of the pots, all five stems have leaves that are attached by the snap-on construction. In each of the other two pots, the stems that do not have leaves that are attached by the snap-on construction have leaves that are molded onto them. The only glue that is used in the assembly of these three items is applied to the bottom tip of each stem, for the purpose of affixing the stem within the artificial soil. As you requested, the sample will be returned to you. The applicable subheading for SKU# 17022326 (item# H7456, item# H7459 and item# H7460) will be 6702.10.4000, 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: other, including parts. The rate of duty will be 3.4 percent. 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