The tariff classification of foam pumpkins from China.

N244009 July 29, 2013 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Mr. Daniel Zupko TEAM Custom Brokerage 3400 International Airport Drive, Suite 700 Charlotte, NC 28208 RE: The tariff classification of foam pumpkins from China. Dear Mr. Zupko: In your letter dated July 8, 2013, on behalf of your client, Mass Imports, you requested a tariff classification ruling. The samples are being returned to you, as requested. The sample submitted, Item# 136-817A (pear) is a styrofoam pumpkin that measures 4” (W) x 2½” (H). The pumpkin is formed in a mold and finished with spray paint. The plastic stems are individually decorated with a pear, berries, a natural pine cone, leaves and ribbon. The stems are inserted and glued into the top of the pumpkin. The pear and berries are composed of polystyrene, the leaves are composed of polyester fabric and the ribbon is composed of jute fabric. The sample submitted, Item# 136-817B (daisy) is a styrofoam pumpkin that measures 4” (W) x 2 ½” (H). The pumpkin is formed in a mold and finished with spray paint. The plastic stems are individually decorated with a daisy, berries, a natural pine cone, leaves and ribbon. The stems are inserted and glued into the top of the pumpkin. The berries are composed of polystyrene, the daisy and leaves are composed of polyester fabric and the ribbon is composed of jute fabric. The sample submitted, Item# 136-817D (sunflower) is a styrofoam pumpkin that measures 4” (W) x 2 ½” (H). The pumpkin is formed in a mold and finished with spray paint. The plastic stems are individually decorated with a sunflower, berries, a natural pine cone, and leaves. The stems are inserted and glued into the top of the pumpkin. The berries are composed of polystyrene, and the sunflower and leaves are composed of polyester fabric. Items 136-817A (pear) 136-817B (daisy) and 136-817D (sunflower) are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. It is the opinion of this office that the plastic pumpkin provides the essential character within the meaning of (GRI) 3(b). The applicable subheading for Item# 136-817A (pear), 136-817B (daisy) and 136-817D (sunflower), 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