The tariff classification of a decorative carrot from China.

N246373 September 30, 2013 CLA-2-95:OT:RR:NC:4:425 CATEGORY: Classification TARIFF NO.: 6702.90.6500 Mr. William M. Stringfield William M. Stringfield, CHB 105 W. Victora Street Long Beach, CA 90805 RE: The tariff classification of a decorative carrot from China. Dear Mr. Stringfield: In your letter dated September 14, 2013, on behalf of Christmas Street International (Hong Kong) Co., Ltd., you requested a tariff classification ruling. The first sample submitted is a paper covered Styrofoam carrot, identified as item number D121069. You have suggested classification for item D121069 under tariff subheading 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”.  We disagree with this classification. As the subject paper covered Styrofoam carrot is a composite good, we must apply GRI 3(b), which provides that composite goods are to be classified according to the component that gives the good its essential character. We must determine whether the foamed plastic carrot or the paper imparts the essential character to the article. EN VIII to GRI 3(b) explains that “[t]he factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods.”      The internal foamed plastic carrot may provide the bulk and shape; however the surface paper that covers the Styrofoam carrot provides the texture, markings and color. The paper imparts the visual impact, consumer appeal and nature of the article and imparts the essential character.   The applicable subheading for item D121069 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/. We are returning your request for a ruling for the second sample, a Plastic Hanging Egg Decoration identified as item number D110760, and any related samples, exhibits, etc. We need additional information in order to issue a ruling. Please submit the following information described below: State which holiday the merchandise applies to, as the decoration must be holiday-specific, i.e., Christmas or Easter, not both. Provide advertising that is holiday-specific, i.e., Christmas or Easter, not both. If for Christmas, the article must be advertised, marketed and sold specifically as a Christmas tree ornament. If for Easter, since a clear oval shape is not a recognized festive motif, is the Plastic Hanging Egg Decoration in its retail-ready condition? If not, provide a sample of the article in its retail-ready condition. If you resubmit your ruling request for the Plastic Hanging Egg Decoration, please include a sample and the material that we have returned to you. 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 Wayne Kessler at (646) 733-3026. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division