10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N205519 N2 Ruling Active

The tariff classification of plastic aquarium plants from China.

Issued March 12, 2012 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N2 N205519 (March 12, 2012)

Tariff classification

HTS codes: 6702.10.2000

Headings: 6702

GRI rules applied: GRI 3(b)

Product description

The sample is being returned to you as requested. The four submitted samples are identified as plastic aquarium plants. They are comprised of multi-colored plastic foliage and assembled by means of a snap on construction. Each plant is placed in a base made of molded gravel rock and pebbles that are bound together with a clear poly-resin. These plants are designed to be used as decorations in aquariums or terrariums. These items are considered to be a composite good within the meaning of General Rule Interpretation (GRI) 3. The multi-colored plastic foliage provides the ornamental and decorative appeal of these items and gives them their unique quality and serves to make them distinct. The poly-resin and gravel mix serves the subordinate role of providing a base for the artificial foliage. Therefore, it is the opinion of this office that the multi-colored plastic foliage provides this item with the essential character within the meaning of GRI 3(b).

CBP rationale

The applicable subheading for the plastic aquarium plants 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.

Full text

N205519 March 12, 2012 CLA-2-67:OT:RR:NC:3:348 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Ms. Pamela Pinter Big Apple Customs Brokers 151-02 132nd Avenue Jamaica, NY 11434 RE: The tariff classification of plastic aquarium plants from China. Dear Ms. Pinter: In your letter dated February 22, 2012, on behalf of Blue Ribbon Pet Products Incorporated, you requested a tariff classification ruling. The sample is being returned to you as requested. The four submitted samples are identified as plastic aquarium plants. They are comprised of multi-colored plastic foliage and assembled by means of a snap on construction. Each plant is placed in a base made of molded gravel rock and pebbles that are bound together with a clear poly-resin. These plants are designed to be used as decorations in aquariums or terrariums. These items are considered to be a composite good within the meaning of General Rule Interpretation (GRI) 3. The multi-colored plastic foliage provides the ornamental and decorative appeal of these items and gives them their unique quality and serves to make them distinct. The poly-resin and gravel mix serves the subordinate role of providing a base for the artificial foliage. Therefore, it is the opinion of this office that the multi-colored plastic foliage provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the plastic aquarium plants 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, Thomas J. Russo Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N205519

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.