CBP Ruling N293129 — The tariff classification of a wire pumpkin decoration from China.

Tariff classification

Headings: 6702

GRI rules applied: GRI 3(b)

Product description

The item in question is described as a “12-inch Wire Pumpkin Décor,” item number 302969. This decorative article is comprised of artificial foliage glued within a vaguely pumpkin-shaped frame of iron wire. The foliage is composed of leaves, flowers, gourds, and berries. The leaves and flower petals are made of polyester fiber. The flower heads, gourds, and berries are made of plastic. In your request, you proposed that this item should be correctly classified under 8306.29.0000, which provides for other ornamental articles of base metals.

CBP rationale

The applicable subheading for item number 302969 will be 6702.90.3500, 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 other materials: [o]ther: [o]f man-made fibers.

Full text

N293129 January 23, 2018 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Mr. David Prata CVS Pharmacy One CVS Drive Mail Code 5055 Woonsocket, RI 02895 RE: The tariff classification of a wire pumpkin decoration from China. Dear Mr. Prata: In your letter dated December 29, 2017, you requested a tariff classification ruling on behalf of CVS Pharmacy. A sample was provided with your submission. The item in question is described as a “12-inch Wire Pumpkin Décor,” item number 302969. This decorative article is comprised of artificial foliage glued within a vaguely pumpkin-shaped frame of iron wire. The foliage is composed of leaves, flowers, gourds, and berries. The leaves and flower petals are made of polyester fiber. The flower heads, gourds, and berries are made of plastic. In your request, you proposed that this item should be correctly classified under 8306.29.0000, which provides for other ornamental articles of base metals. You believed that the essential character was imparted by the iron wire frame due to it having the predominate weight and cost. Please see New York ruling N025967, dated May 9, 2008. Similar to that ruling, it is the opinion of this office that the polyester leaves and flower petals provide this item with the essential character within the meaning of GRI 3(b) due to them providing the visual impact and decorative appeal. The applicable subheading for item number 302969 will be 6702.90.3500, 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 other materials: [o]ther: [o]f man-made fibers.” The column one, general rate of duty is 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 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

View original on CBP CROSS →