The tariff classification of lighted artificial leafless branches from China.

N295623 April 11, 2018 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Mr. Long Vu Walgreen Co. 304 Wilmot Road, MS # 3163 Deerfield, IL 60015 RE: The tariff classification of lighted artificial leafless branches from China. Dear Mr. Vu: In your letter dated March 28, 2018, you requested a tariff classification ruling. Samples were submitted with your ruling request. The article under consideration, Walgreens Item Code (WIC) 106078, is described as leafless branches that are about 28 inches long when extended and contain 30 white miniature LED bulbs. They come in two styles, white and brown. These light up branches are battery operated and can be used for both indoor and outdoor decorative purposes. They require three "AA" batteries, which are not included. The electrical wires are connected to a white plastic battery box which contains a push button operation switch. Both styles have branches that are made of steel wire wrapped with polyvinyl chloride (PVC) tape. The white style branches are wrapped by white PVC tape, which is coated with glitter. The brown style branches are wrapped by brown PVC tape, which has a white polyfoam plastic material glued on to create a snow-covered effect. The 30 miniature LED bulbs are designed to enhance the decorative appeal of the branches. They do not appear to produce sufficient enough light to illuminate the surrounding area and can still function as ornaments without the use of the lights. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRI)s, taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of these articles in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component, which gives them their essential character. For these branches, the value, weight, and overall visual impact were considered in determining which component provides the essential character, GRI 3 (b) noted. It is in this office’s opinion that the PVC wrap is what provides these branches with the general appearance of actual branches. As these are marketed and sold as “lighted branches,” this aesthetic detail is what provides the essential character, even though the steel core predominates the weight and value. To be considered artificial foliage of heading 6702, the article must be made by assembling various parts by binding, gluing, assembling by fitting into one another or similar methods. In this instance the branch is formed by binding / gluing the PVC “bark” to the steel core for stability. As the PVC tape provides the essential character and is considered plastic, the applicable subheading for the lighted branches, Walgreens Item Code (WIC) 106078, will be 6702.10.2000, HTSUS, which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f plastics: [a]ssembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods.” The column one, general rate of duty is 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division