The tariff classification of foam pumpkins from China.

N236081 December 28, 2012 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Ms. Alice Liu Atico International, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of foam pumpkins from China. Dear Ms. Liu: In your letter dated November 26, 2012, you requested a tariff classification ruling. The samples are being returned to you, as requested. The sample submitted, Item# A076GA04892 is a styrofoam pumpkin that measures 9 ½” (W) x 6 ½” (H). The pumpkin is formed in a mold and finished with paint. The plastic stem is inserted into the top of the pumpkin by means of a steel hook. The sample submitted, Item# A076GA04894 is a styrofoam pumpkin that measures 6 ½” (W) x 6 ½” (H). The pumpkin is formed in a mold and finished with gold foil. The plastic stem is inserted into the top of the pumpkin. The applicable subheading for Item# A076GA04892 and A076GA04894, 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% 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