The tariff classification of an artificial acorn garland from China

N110376 July 14, 2010 CLA-2-67:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Mr. David M. Murphy Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue 25th Floor New York, NY 10022-4877 RE: The tariff classification of an artificial acorn garland from China Dear Mr. Murphy: In your letter dated June 11, 2010, on behalf of The TJX Companies, Inc., you requested a tariff classification ruling. The submitted sample is identified as an Acorn Garland, Item Number GE 10X21. The item consists of a braided, rope-like natural straw base which measures approximately 44” long and has a loop on one end for hanging vertically on a wall or doorknob. The garland is adorned with 7 acorns made of foam plastic material, 9 natural pine cones, grass made of plastic material and evergreens made of plastic material. You have provided a weight breakdown that reflects 40% foam plastic, 35% polyethylene, 15% natural pine cones and 10% natural straw. You have also provided a value breakdown that reflects 45% foam plastic, 30% polyethylene, 15% natural straw and 10% natural pine cones. As you requested, the sample will be returned to you. You have suggested that this item is correctly classified in subheading 1404.90.9090. However, we do not agree that this item is correctly classified in the subheading that you have suggested. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Based on the weight, value and bulk of the plastic materials in relation to the other components, as well as the visual impact that is imparted by the plastic materials, it is the opinion of this office that the plastic materials provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Item Number GE 10X21 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