The tariff classification of a Large Brown Pumpkin Rattan Reed Stick S/3 from China.

N267590 September 2, 2015 CLA-2-67:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 6702.10.4000 Ms. Shirley Schmidt Pier 1 Imports (U.S.), Inc. 100 Pier 1 Place, Level 11 Fort Worth, TX 76102 RE: The tariff classification of a Large Brown Pumpkin Rattan Reed Stick S/3 from China. Dear Ms. Schmidt: In your letter dated August 5, 2015, you requested a tariff classification ruling. The submitted sample, identified as style VIN 456174, Large Brown Pumpkin Rattan Reed Stick S/3, consists of three rattan sticks, each topped by an artificial pumpkin, and packaged together. The rattan reed sticks have been dried and, per your statement, fumigated. The pumpkin is made of a polystyrene core with a plastic layer. The pumpkin and the rattan stick are fitted into one another and the stem is fitted into the pumpkin. Each stick with the pumpkin topper measures 23 centimeters in height x 3.75 centimeters in diameter at the topper. You indicate that the rattan reed sticks serve to “transfer oil” from a vessel (not included) and diffuse it into the air. Style VIN 456174 is considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. It is the opinion of this office that neither the rattan reed stick nor the artificial pumpkin topper imparts the essential character of the whole. Therefore, GRI 3(c) applies. GRI 3(c) states “When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.” Since the tariff heading for the plastic pumpkin topper occurs last, style VIN 456174 will be classified under tariff subheading 6702.10.4000, HTSUS. The applicable subheading for style VIN 456174 will be 6702.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Artificial flowers, foliage and fruit and parts thereof...: of plastics: other, including parts.” The rate of duty will be 3.4 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