The tariff classification of a Lighted Maple Table Tree from China.

N263737 April 22, 2015 CLA-2-67:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Ms. Shirley Cao Building 46 Bao Zhi 3rd Industrial District Ken Zhi Town, Pingshan New District Shen Zhen, China RE: The tariff classification of a Lighted Maple Table Tree from China. Dear Ms. Cao: In your letter received on April 14, 2015, you requested a tariff classification ruling. The submitted sample, identified as the “1.5 FT B/O 24 LED Lighted Maple Table Tree”, style number C18484, is a table top decoration resembling a maple tree in fall colors that measures approximately 18” in height. The artificial tree features maple leaves constructed of man-made fibers, along with 24 LED lights attached to wire “branches” wrapped with brown tape to resemble tree bark. The battery powered LED lights are activated by a switch on its circular plastic base that measures approximately 1-1/2” in height x 4-1/2” in diameter. The “1.5 FT B/O 24 LED Lighted Maple Table Tree” is considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. The artificial leaves constructed of man-made fibers provides the object with its ornamental and decorative appeal. In addition, the leaves will continue to be displayed for ornamental or decorative purposes even when the LEDs are powered off. It is the opinion of this office that the leaves constructed of man-made fibers provides the essential character within the meaning of GRI 3(b). The applicable subheading for style number C18484 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 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