CBP Ruling N251665 — The tariff classification of artificial foliage from China.

Tariff classification

Headings: 6702

GRI rules applied: GRI 3, GRI 3(b)

Product description

As requested, your samples are being returned. The submitted sample, Item # 9024318, is a glass mason jar, measuring approximately 7 ½” in height and 3” in diameter containing a battery operated LED candle centered among real pinecones, leaves and berries attached to twigs. The leaves are composed of man-made fibers. The twigs are made of wire and are wrapped in paper. The berries are composed of plastic and glued to the twigs. The jars will be hand painted with an assortment of harvest scenes (pumpkin, apples or scarecrows) and wording (Welcome or Autumn Greetings). This item is considered to be a composite good within the meaning of General Rule of Interpretation GRI 3. The glass jar merely acts as a holder. In addition, the foliage/fruit will continue to be displayed for ornamental or decorative purposes even when the LED light is powered off. The natural pinecones provide accents but do not provide the visual impact of the item. Therefore, it is the opinion of this office that leaves provide this item with the essential character within the meaning of GRI 3(b).

CBP rationale

The applicable subheading for Item # 9024318 will be 6702.90.3500, 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 other materials: Other: Of man-made fibers.

Full text

N251665 April 7, 2014 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Lorriane Aldinger Rite Aid P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of artificial foliage from China. Dear Ms. Aldinger: In your letter dated February 21, 2014, you requested a classification ruling. As requested, your samples are being returned. The submitted sample, Item # 9024318, is a glass mason jar, measuring approximately 7 ½” in height and 3” in diameter containing a battery operated LED candle centered among real pinecones, leaves and berries attached to twigs. The leaves are composed of man-made fibers. The twigs are made of wire and are wrapped in paper. The berries are composed of plastic and glued to the twigs. The jars will be hand painted with an assortment of harvest scenes (pumpkin, apples or scarecrows) and wording (Welcome or Autumn Greetings). This item is considered to be a composite good within the meaning of General Rule of Interpretation GRI 3. The glass jar merely acts as a holder. In addition, the foliage/fruit will continue to be displayed for ornamental or decorative purposes even when the LED light is powered off. The natural pinecones provide accents but do not provide the visual impact of the item. Therefore, it is the opinion of this office that leaves provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Item # 9024318 will be 6702.90.3500, 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 other materials: Other: Of man-made fibers. The rate of duty will be 9% 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

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