The tariff classification of an Artificial Pumpkin/Floral Arrangement from China.

N262363 March 30, 2015 CLA-2-67:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Ms. Elizabeth Kessens Dollar General Corporation 100 Mission Ridge Goodletsville, TN 37072 RE: The tariff classification of an Artificial Pumpkin/Floral Arrangement from China. Dear Ms. Kessens: In your letter dated March 3, 2015, you requested a tariff classification ruling. The sample submitted, identified as the Artificial Pumpkin/Floral Arrangement, SKU number 15495401, consists of Styrofoam pumpkins, Styrofoam berries, polyester leaves and several sprigs of PVC grass glued into a 4” square Styrofoam base. The arrangement measures approximately 11” in height, and also features a thin ring of natural grapevine on top of the burlap wrapped base. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The Styrofoam pumpkins and berries provide the item’s ornamental and decorative appeal, give the item its unique quality and serve to make it distinct. The leaves and grass serve the subordinate role of embellishing the beauty of the principal objects, which are the pumpkins and berries. The square base is plain in appearance and merely acts as a holder. It cannot be used for anything else because the arrangement is permanently affixed to the inside of it. Therefore, it is the opinion of this office that the Styrofoam fruit provide this item with the essential character, within the meaning of GRI 3(b). The applicable subheading for SKU number 15495401 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 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 Wayne Kessler at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division