The tariff classification of an artificial pumpkin from China.

N263867 April 23, 2015 CLA-2-67:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 6702.90.6500 Ms. Tina Tsoi Creative Design Ltd. Unit 1-10, 2/F, Vanta Industrial Centre 21-33, Tai Pan Road, Kwai Chung, N.T. Hong Kong, China RE: The tariff classification of an artificial pumpkin from China. Dear Ms. Tsoi: In your letter dated April 17, 2015, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling. You submitted a photograph and description of an item identified as the Dark Jute Pumpkin, item number L73-EXFG012, which consists of a jute fabric covered Styrofoam pumpkin that measures approximately 8-1/2” in height x 8” in diameter. The pumpkin features narrow widths of banana leaves glued and wrapped into the ribs of the pumpkin, as well as a glued stem and a natural pine cone on top. As the jute fabric covered pumpkin is a composite good, we must apply GRI 3(b), which provides that composite goods are to be classified according to the component that gives the good its essential character. Explanatory Note VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods.”       Although the Styrofoam provides the shape of the pumpkin, the jute fabric completely covers the pumpkin and provides its texture, marking and color. The jute fabric also provides the visual impact and consumer appeal of the pumpkin.   The applicable subheading for item number L73-EXFG012 will be 6702.90.6500, 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: 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