The tariff classification of artificial foliage from China.
Issued August 11, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6702.10.2000
Headings: 6702
Product description
The submitted sample, item number 9033712, “LED Frstd Pine W/Burlap Base 22 In”, consists of a battery powered light-up artificial pine tree. The tree measures approximately 22 inches in height and approximately 14” at its widest width (branch to branch). It is composed of PVC plastic branches and needles with small plastic pine cones attached, and is dusted with faux snow. The tree is set in a cement base that is wrapped in burlap and tied with a raffia string. The white LED light string is permanently secured by plastic zip ties.
CBP rationale
The applicable subheading for item number 9033712 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.
Full text
N255443 August 11, 2014 CLA-2-67:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Ms. Lynn Schab Omni Global Sourcing Solutions, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of artificial foliage from China. Dear Ms. Schab: In your letter dated July 15, 2014, you requested a tariff classification ruling. The submitted sample, item number 9033712, “LED Frstd Pine W/Burlap Base 22 In”, consists of a battery powered light-up artificial pine tree. The tree measures approximately 22 inches in height and approximately 14” at its widest width (branch to branch). It is composed of PVC plastic branches and needles with small plastic pine cones attached, and is dusted with faux snow. The tree is set in a cement base that is wrapped in burlap and tied with a raffia string. The white LED light string is permanently secured by plastic zip ties. The applicable subheading for item number 9033712 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 Wayne Kessler at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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