The tariff classification of artificial branches from China

N163475 June 1, 2011 CLA-2-67:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6702.90.3500; 6702.90.6500 Ms. Kimberly Howard Mark Feldstein and Associates 6500 Weatherfield Court Maumee, OH 43537 RE: The tariff classification of artificial branches from China Dear Ms. Howard: In your letter dated April 14, 2011, you requested a tariff classification ruling. All of the four submitted samples are identified as LED light branches. Each is composed of artificial branches that are made of metal wire around which is wrapped Light Emitting Diode (LED) wiring. Brown paper is then wrapped around each branch. Attached to each item is a clear plastic compartment that houses 3 AA batteries and an on/off switch that powers the LEDs. The branches each measure approximately 27” in length. The four items are further described as follows: Flowers – This item has numerous white artificial flowers that are attached to the artificial branches. The petals of the flowers are made of nylon textile material and each flower has a central plastic part that is designed to represent the flowers reproductive organs. In the center of the plastic part of each flower is an LED. Bare Twig – This item does not have any artificial flowers, foliage or fruit. It has numerous LEDs attached to the artificial branches. LED Holly Berries – This item has numerous red translucent orbs that are attached to the branches and are designed to represent berries. Each orb is glued over an LED. Holly Leaves with Holly Berries – This item has numerous green leaves that are made of a body of nylon textile material with a plastic spine and plastic red translucent orbs that are designed to represent berries. Each orb is glued over an LED. You have stated that the two items that include artificial holly berries are designed to be used as Christmas décor. However, incomplete articles such as branches are not classifiable as festive foliage. Each of these items is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. In each case, the LEDs are considered to be subordinate components because the item will continue to be displayed for ornamental purposes when the LEDs are powered off. It is the opinion of this office that the white nylon flower petals and the nylon body of the green leaves respectively provide the Flowers LED light branches and the Holly Leaves with Holly Berries LED light branches with the essential character within the meaning of GRI 3(b). It is also the opinion of this office that the paper covered wire branches provide both the Bare Twig LED light branches and the LED Holly Berries LED light branches with the essential character within the meaning of GRI 3(b). The applicable subheading for the Flowers LED light branches and the Holly Leaves with Holly Berries LED light branches will be 6702.90.3500, 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 other materials: other: of man-made fibers. The rate of duty will be 9 percent ad valorem. The applicable subheading for the Bare Twig LED light branches and the LED Holly Berries LED light branches will be 6702.90.6500, HTSUS, which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: other: other. The rate of duty will be 17 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/. You have stated that “each style can be sold with or without a ceramic vase included.” If any of these items will be imported with a ceramic vase, this office would need a sample of each item as imported in order to make a classification determination. You have also stated that the Flowers LED light branches may be imported with nylon leaves with plastic trim and/or polyfoam berries rather that flowers. This office would need a sample of each item as imported in order to make a classification determination. When the samples are available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include a written description of each sample, referencing all components. 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