The tariff classification of Plastic Fish Aquarium Plants from China.

N281583 December 16, 2016 CLA-2-67:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Mr. Charles Elder Pet Supplies Plus 17197 N. Laurel Park Drive Livonia, MI 48152 RE: The tariff classification of Plastic Fish Aquarium Plants from China. Dear Mr. Elder: In your letter dated November 22, 2016, you requested a tariff classification ruling. You submitted four photographs and detailed description of plastic artificial foliage identified as Plastic Fish Aquarium Plants. The plants range in size from 5” to 16” in height and each features a small circular base composed of plastic, natural stone or ceramic, no larger than 2” in diameter by 1” in height. The plant is affixed to the base by gluing. The multi-colored plants are designed to be used to decorate aquariums and are comprised of plastic foliage, and assembled by means of a snap on construction. These items are considered to be a composite good within the meaning of General Rule Interpretation (GRI) 3. The multi-colored plastic foliage provides the ornamental and decorative appeal of these items and gives them their unique quality and serves to make them distinct. The stone or ceramic base serves the subordinate role of providing a base for the artificial foliage. Therefore, it is the opinion of this office that the multi-colored plastic foliage provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the Plastic Fish Aquarium Plants 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 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 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