The tariff classification of LED flower tree from China.

N186342 October 25, 2011 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Marcy Amberg Laufer Group 7007 NE Parvin Rd. Kansas City, MO 64117 RE: The tariff classification of LED flower tree from China. Dear Ms. Amberg: In your letter dated September 21, 2011, on behalf of your client, Sterling Supply Company, Inc., you requested a tariff classification ruling. The sample is being returned to you as requested. Item# 92411031 Cool White LED lighted Flower Tree is a 6.5-foot brown artificial tree. The branches of the tree are made of thin wire and welded to a steel pole. The pole and wires are wrapped with PVC tape. The tree contains no foliage and fits into an iron stand. The branches of the artificial tree contain 240 LED bulbs that are covered by snap-on plastic flowers. You state in your letter that the trees will be imported in various colors, each of which has its own item number. Item# 92411028 Warm White LED lighted Flower Tree, Item# 92411029 Pink LED lighted Flower Tree, Item# 92411030, Blue LED lighted Flower Tree and Item# 92411031 are identical in construction, except for the color of the LED lights. The LED lighted Flower Tree is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic flowers provide most of the visual appeal of this item. Even when the lights are turned off, this artificial tree will continue to be displayed for ornamental or decorative purposes. Therefore, it is the opinion of this office that the plastic flowers provide this item with the essential character, within the meaning of GRI 3(b). The applicable subheading for LED lighted Flower Tree 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division