The tariff classification of a pack of three artificial pine cones from China.

N262830 March 26, 2015 CLA-2-67:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 6702.90.6500 Mr. Clifford Cheng C.Y. Hung Trading Ltd. 11/F, Telford House, 16 Wang Hoi Road, Kowloon Bay Kowloon, Hong Kong RE: The tariff classification of a pack of three artificial pine cones from China. Dear Mr. Cheng: In your letter dated March 6, 2015, you requested a tariff classification ruling. The submitted sample, a “pack of three artificial pine cones” (no item number), consists of three individual artificial pinecones that measure approximately 3-1/2” in height and are packaged in a clear polyvinyl chloride box. The pinecones are constructed of Styrofoam completely covered in wrapped jute with paper “scales” glued on top. You state that the principal use of the pinecones is for decoration. You assert that pinecones are not fruit and therefore suggest classification of the subject merchandise should be under tariff subheading 3926.40.0000, HTSUS, which provides for “Other articles of plastics…statuettes and other ornamental articles”, and not under tariff subheading 6702.90.6500, HTSUS, which provides for “Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of other materials: Other: Other.” We disagree. Although you claim that pinecones are not fruit, the 2015 Merriam-Webster Dictionary defines a pinecone as “a hard and dry part that is the fruit of a pine tree and contains many seeds.” The 2015 American English Dictionary defines a pinecone as “a hard, oval fruit from a pine tree that opens and releases seeds.” The Explanatory Notes to Heading 6702 specifically state that Heading 6702, HTSUS, covers artificial flowers, foliage and fruit and parts of artificial flowers, foliage or fruit (e.g., pistils, stamens, ovaries, petals, calyces, leaves and stems). Accordingly, the subject pinecones are completely described by tariff heading 6702, HTSUS. As for the classification within tariff heading 6702, HTSUS, although the Styrofoam provides the shape of the pinecones, the jute and paper completely cover the pinecones and provide their texture, marking and color. The jute and paper also provide the visual impact and consumer appeal of the pinecones. The applicable subheading for the “pack of three artificial pine cones” will be 6702.90.6500, HTSUS, which provides for Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of other materials: Other: Other.” The rate of duty will be 17% 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