N270430 N2 Ruling Active

The tariff classification of artificial foliage from China.

Issued November 9, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6702.90.3500

Headings: 6702

Product description

The submitted sample, identified as item number CB15G12701, consists of an artificial floral stem comprised of a plastic stem with plastic leaves and features six pink polyester flowers. The polyester flowers provide the decorative appeal and the essential character to the item.

CBP rationale

The applicable subheading for item number CB15G12701will 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.

Full text

N270430 November 9, 2015 CLA-2-67:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Mr. Brett Stewart Michaels Stores Procurement Company, Inc. 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of artificial foliage from China. Dear Mr. Stewart: In your letter dated October 28, 2015, you requested a tariff classification ruling. The submitted sample, identified as item number CB15G12701, consists of an artificial floral stem comprised of a plastic stem with plastic leaves and features six pink polyester flowers. The polyester flowers provide the decorative appeal and the essential character to the item. The applicable subheading for item number CB15G12701will 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →