The tariff classification of an artificial corn cob with natural corn husk and a conical-shaped decoration covered with plant material from China

N159915 May 10, 2011 CLA-2-67:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 1404.90.9090; 6702.10.2000 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of an artificial corn cob with natural corn husk and a conical-shaped decoration covered with plant material from China Dear Ms. Purcell: In your letter dated April 7, 2011, you requested a tariff classification ruling. The submitted samples are identified as a Faux Corn Husk and a 15” Medley Tree. The Faux Corn Husk consists of five plastic corn cobs covered with plastic corn kernels, each measuring 5” in length. Attached to the top of each corn cob are stalks of natural corn husks, measuring approximately 9” in length. The corn husks of each of the five cobs are tied together with a jute rope so that the five corn cobs are arranged in a bunch. Wired around the bunch are light emitting diodes (LEDs) and situated in the middle of the corn husks, hidden from view, is a battery box that will hold the batteries that power the LEDs. Batteries will not be included in the importation. As you requested, the sample will be returned to you. The Faux Corn Husk is a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic corn cob and plastic corn kernels define the item, while the natural corn husk serves as an embellishment and also hides the battery box. Whereas the LEDs add to the decorative appeal of the item when powered on, the item still serves as a decoration when the LEDs are powered off. Therefore, it is the opinion of this office that the plastic corn cob and corn kernels provide this item with the essential character within the meaning of GRI 3(b). The Nut Medley Tree is a conical-shaped object, approximately 15 inches tall and 5-1/4 inches in diameter at the base. The “tree” consists of a metal wire frame covered with burlap cloth, onto which are glued alternating rows of dried acorns, casuarina fruit and larch fruit. The rows of plant material spiral to the top of the tree. At intervals throughout the rows of plant material are LED lights. The wiring for these lights is hidden from view by the plant material and originates in a plastic battery pack, hidden in the hollow bottom of the tree. Batteries are not included. As you requested, the sample will be returned to you. The applicable subheading for the Nut Medley Tree will be 1404.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vegetable products not elsewhere specified or included…other…other…other. The rate of duty will be Free. The applicable subheading for the Faux Corn Husk will be 6702.10.2000, 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