N278305 N2 Ruling Active

The tariff classification of Glitter Leaves from China.

Issued August 23, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6702.10.2000

Headings: 6702

Product description

The submitted sample identified as item number 360178, Glitter Leaves, consists of an assortment of three plastic maple leaves, with a wire loop as the stem. The leaves have an appearance of connected veins covered in glitter. The leaves measure approximately 9” in width x 10.5” in length, including the wire loop stem. The wire loop stem is permanently glued to the plastic leaf.

CBP rationale

The applicable subheading for item number 360178 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

N278305 August 23, 2016 CLA-2-67:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Ms. Peggy O’Brien Amscan, Inc. 25 Green Pond Road Suite 1 Rockaway, NJ 07866 RE: The tariff classification of Glitter Leaves from China. Dear Ms. O’Brien: In your letter dated July 22, 2016, but received on August 11, 2016, you requested a tariff classification ruling. The submitted sample identified as item number 360178, Glitter Leaves, consists of an assortment of three plastic maple leaves, with a wire loop as the stem. The leaves have an appearance of connected veins covered in glitter. The leaves measure approximately 9” in width x 10.5” in length, including the wire loop stem. The wire loop stem is permanently glued to the plastic leaf. The applicable subheading for item number 360178 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division

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