The tariff classification of a lighted topiary from China.
Issued October 30, 2017 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6702.10.4000
Headings: 6702
Product description
The item in question is described as a lighted topiary, SKU number 20131901, that contains one battery operated string of lights. The topiary is spherical in shape, sits in a fiberglass pot and has a total height of 18 inches. The foliage is made from injection molded plastic and is attached to a plastic spherical frame to construct the primary portion of the topiary. In your request, you indicated that this item could potentially be classified under 6702.10.2000. This subheading states “[a]ssembled by binding with flexible material such as wire, paper, textile materials, or foil, or by gluing or by similar methods.” As the foliage is not “bound,” but instead snapped to the frame using a post that locks into the circular fitting molded into a bunch of the foliage, this subheading is not appropriate.
CBP rationale
The applicable subheading for the lighted topiary, SKU number 20131901, will be 6702.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f plastics: [o]ther, including parts.
Full text
N291481 October 30, 2017 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.10.4000 Ms. Elizabeth McGuffin Dollar General 100 Mission Ridge Goodlettstville, TN 37072 RE: The tariff classification of a lighted topiary from China. Dear Ms. McGuffin: In your letter dated October 24, 2017, on behalf of Dollar General, you requested a tariff classification ruling. The item in question is described as a lighted topiary, SKU number 20131901, that contains one battery operated string of lights. The topiary is spherical in shape, sits in a fiberglass pot and has a total height of 18 inches. The foliage is made from injection molded plastic and is attached to a plastic spherical frame to construct the primary portion of the topiary. In your request, you indicated that this item could potentially be classified under 6702.10.2000. This subheading states “[a]ssembled by binding with flexible material such as wire, paper, textile materials, or foil, or by gluing or by similar methods.” As the foliage is not “bound,” but instead snapped to the frame using a post that locks into the circular fitting molded into a bunch of the foliage, this subheading is not appropriate. The applicable subheading for the lighted topiary, SKU number 20131901, will be 6702.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f plastics: [o]ther, including parts.” The column one, general rate of duty is 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 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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