The tariff classification of a planter with artificial foliage, berries, natural pine cones and LEDs from China

N106995 June 18, 2010 CLA-2-67:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Ms. Heather Mooney QVC, Inc. 1200 Wilson Drive West Chester PA 19380-4262 RE: The tariff classification of a planter with artificial foliage, berries, natural pine cones and LEDs from China Dear Ms. Mooney: In your letter dated May 19, 2010, you requested a tariff classification ruling. The submitted sample is identified as a Battery Operated Mixed Greens in Burn Urn, QVC Item Number H167232. This item is comprised of a planter that measures 6” in height, 7” in diameter, is designed to resemble a birch tree and is made of polyresin. The pot is filled with foam plastic material, onto the top of which is glued the bottom ends of an abundance of green plastic spruce needles. In addition, glued to the foam plastic material are the bottom ends of wire stems, onto which, in turn, are glued clusters of red foam plastic berries and natural pinecones. Also included in the arrangement are green plastic eucalyptus leaves, green plastic peach leaves, green plastic evergreen leaves and green plastic cypress leaves, all of which are also attached to the foam plastic material within the interior of the planter. The entire item measures 15” in height. Interspersed through the artificial foliage are 20 light emitting diodes (LEDs) which are controlled by a timer function so that they can be displayed either on steady or timer mode. The lights can be set to be on for 6 hours at the same time every day, then off for 18 hours. The timer is powered by 4 “C” batteries which were not included with the submitted sample. You have stated that “this item is intended to be used during Christmas time, and will be marketed as a Christmas item to the consumer.” You have suggested that this item is correctly classified in subheading 9505.10.2500. However, we do not agree that this item is correctly classified in the subheading that you have suggested. Natural pinecones, peach leaves, eucalyptus leaves and generic red berries are not recognized festive foliage. Therefore, this item is not limited to Christmas use. This item is considered to be a composite good within the meaning of General Rule of Interpretation GRI 3. The planter merely acts as a holder. In addition, the foliage will continue to be displayed for ornamental or decorative purposes even when the LEDs are powered off. The natural pinecones provide accents but do not provide the visual impact of the item. Therefore, it is the opinion of this office that plastic foliage and fruit provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Item Number H167232 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