N263725 N2 Ruling Active

The tariff classification of 13” Harvest Pumpkins from China.

Issued April 23, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6702.10.2000

Headings: 6702

Product description

The submitted sample, identified as 13” Harvest Pumpkins, item number 331265, consists of three polystyrene uncarved pumpkins stacked on top of one another, with the largest pumpkin on the bottom. Glued to the stack of pumpkins are plastic berries, textile leaves, a mini pumpkin and a natural pine cone. The decorative artificial pumpkin stack measures approximately 13” in height and 6” at its widest diameter. Although your supplier suggests classification as a festive article, generic uncarved pumpkins and common berries are not limited in use to a specific festive occasion.

CBP rationale

The applicable subheading for item number 331265 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

N263725 April 23, 2015 CLA-2-67:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Mr. David Prata OHL International at CVS Health Mail Code 1049 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of 13” Harvest Pumpkins from China. Dear Mr. Prata: In your letter dated April, 10, 2015, you requested a tariff classification ruling. The submitted sample, identified as 13” Harvest Pumpkins, item number 331265, consists of three polystyrene uncarved pumpkins stacked on top of one another, with the largest pumpkin on the bottom. Glued to the stack of pumpkins are plastic berries, textile leaves, a mini pumpkin and a natural pine cone. The decorative artificial pumpkin stack measures approximately 13” in height and 6” at its widest diameter. Although your supplier suggests classification as a festive article, generic uncarved pumpkins and common berries are not limited in use to a specific festive occasion. The applicable subheading for item number 331265 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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