The tariff classification of a decorative tabletop tree from China.

N175647 August 18, 2011 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6702.90.1000; 6702.90.6500 Mr. David M. Murphy Grunfeld, Desiderio, Lebowitz Silverman & Klestadt LLP 399 Park Avenue New York, New York 10022 RE: The tariff classification of a decorative tabletop tree from China. Dear Mr. Murphy: In your letter dated July 15, 2011, you requested on behalf of your client, The TJX Companies, Inc., a tariff classification ruling. The submitted samples are being returned to you as requested. The submitted sample, Style NI11XCS101, is a decorative tabletop tree. The tabletop tree measures approximately sixteen inches in height. It features a cone shaped base of cardboard to which painted feathers are glued on the outer surface to form the shape and appearance of a tree. Pine cones are attached to the outer surface by means of a wire. The submitted sample, Style NI11XCS102, is a decorative tabletop tree. The tabletop tree measures approximately twelve inches in height. It features a cone shaped base of cardboard to which printed cardboard leaves and feathers are glued on the outer surface to form the shape and appearance of a tree. Stems of artificial berries are attached to the outer surface by means of a wire. You suggested that the classification for Style NI11XCS102 should be 4823.90.6700. We disagree with your proposed classification. The Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level. The EN to heading 48.23 states that, in addition to goods excluded by Note 2 to Chapter 48, the heading excludes…”Artificial flowers, foliage and fruit and parts thereof (heading 67.02)." The printed cardboard leaves are excluded from classification within heading 4823, HTSUS. The applicable subheading for Style NI11XCS101 will be 6702.90.1000, 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, of feathers. The rate of duty will be 4.7 % ad valorem. The applicable subheading for Style NI11XCS102 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 % 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division