The tariff classification of a polystyrene foam tree from China

N152896 March 28, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Mary Brinkman Customs Import Compliance Department Kohl’s Department Stores Corporate Offices N56 W17000 Ridgewood Drive – South Dock Menomonee Falls, WI 53051 RE: The tariff classification of a polystyrene foam tree from China Dear Ms. Brinkman: In your letter dated March 2, 2011, you requested a tariff classification ruling. The sample submitted with your request is identified as a beaded tree. It is a decorative article in the form of a topiary-type tree sitting in a silver colored plastic planter. The topiary decoration measures 12 inches high and is 4 inches at its greatest diameter. The tree portion is made from a cone shaped base of expanded polystyrene foam that is completely covered with decorative white, gold and silver balls. Each ball is formed onto a metal wire that is inserted into the cone-shaped base. Most of the balls are spheres made of the same expanded polystyrene foam used in the construction of the base. These are painted and covered with glitter. Some of the balls are molded plastic spheres that are painted. Several balls are composed of clear molded, faceted plastics. A few balls are constructed of plastic spheres covered with glued-on plastic beads. The sample was destroyed during examination. Although you describe the product as a beaded tree it is not considered to be artificial foliage for tariff purposes because it does not resemble a natural tree or a conventional representation of foliage. Rather than being made of beads, it is actually constructed of a foam base, foam spheres and other plastic spheres, only a few of which are decorated with beads. Also, although you state that the product will be marketed as a holiday decoration, there is nothing that limits the use of this decoration to any particular holiday. It does not contain any recognized festive motifs and it is suitable for year round display. The applicable subheading for the topiary style decoration will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division