The tariff classification of a Fabric Palm Tree from China.

N252270 April 30, 2014 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Mr. Long Vu Walgreen Co. 304 Wilmot Road MS #3163 Deerfield, IL 60015 RE: The tariff classification of a Fabric Palm Tree from China. Dear Mr. Vu: In your letter dated April 2, 2014, you requested a tariff classification ruling. You have submitted a sample of a Fabric Palm Tree, identified as WIC 350460. The item is an artificial representation of a palm tree and consists of a metal frame covered with wrapped brown man-made fiber with brown threads that simulates a tree trunk, and three appendages covered with wrapped man-made fiber with green threads that simulates leaves. Attached to the tree trunk is a string of colored lights, and on the underside of each leaf are attached clear mini bulbs. When the light string is plugged into an electrical outlet, the article is illuminated. You suggest classification of the Fabric Palm Tree under tariff subheading 6702.90.3500, HTSUS, and we concur, as the man-made fiber imparts its essential character. The applicable subheading for WIC 350460, Fabric Palm Tree, 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/. The question of classification for WIC 350463, Fabric Cactus, Binding Ruling N252894, is being referred to U.S. Customs and Border Protection, Regulations & Rulings, 799 9th Street N.W. - 7th Floor, Washington, DC 20229-1177. A ruling will be issued to you from that office. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division