The tariff classification of artificial foliage from China.

N251266 April 7, 2014 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Lynn Schab Liss Global, Inc. 7746 Dungan Road Philadephia, PA 19111 RE: The tariff classification of artificial foliage from China. Dear Ms. Schab: In your letter dated March 5, 2014, you requested a tariff classification ruling. The sample is being returned to you. The submitted sample is identified as a wire pumpkin centerpiece, Liss Item # 9024259. The centerpiece contains an arrangement of seven artificial leaves made of polyester, two small artificial pumpkins made of styrofoam plastic material, artificial berries composed of plastic material and a natural pine cone. The arrangement is contained within a wire basket, which is comprised of eight vertical wire spokes, each with a curved shape. The spokes are all spaced from each other, the measurement of the spacing varying from 2" apart to 2-7/8" apart. The spacing of the spokes allows for easy viewing of the arrangement contained within the wire basket. In fact, many of the leaves protrude through the wire spokes, so that although they are attached to the arrangement within the wire basket, they are not completely contained within the basket. The curved shape of the spokes, when viewed in total, is intended to create the general shape of an outline of a pumpkin. In your letter, you suggested that the classification for Liss Item # 9024259 should be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other. We disagree with your proposed classification. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The arrangement is permanently affixed to the wire basket, which is merely a holder that cannot serve as a receptacle for anything else. The amount of leaves and their color imparts the visual impact and decorative appeal of these items. Therefore, it is the opinion of this office that the leaves provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Liss Item # 9024259 will be 6702.90.3500, HTSUS, which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: other: of man-made fibers. The rate of duty will be 9 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 via e-mail at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division