The tariff classification of a “(H) Mini Ceramic Succulent Assortment” from China.

N304162 May 10, 2019 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Lauren Johnson Walgreens Company 304 Wilmot Road MS #3163 Deerfield, IL 60015 RE: The tariff classification of a “(H) Mini Ceramic Succulent Assortment” from China. Dear Ms. Johnson: In your letter dated April 23, 2019, you requested a tariff classification ruling. You submitted a sample of Walgreens Item Code (WIC) 119474, “(H) Mini Ceramic Succulent Assortment,” which consists of three styles of artificial succulents (drought resistant plants) in three separate ceramic pots filled with glued-in pebbles. Each ceramic pot is in the form of a three-dimensional ghost, a jack-o’-lantern, or a black cat’s head. The multi-colored artificial succulents are made of plastic pieces that are fitted and glued onto a rigid wire and then permanently glued into the ceramic pot. The artificial succulents are not removable from the ceramic pots and the ceramic pots are not reusable. You state that the “(H) Mini Ceramic Succulent Assortment” will be sold exclusively for Halloween, and request classification as a festive article. We concur. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to part only of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c) taken in the appropriate order in which they are set out in GRI 3. GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. Inasmuch as no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among the competing headings which equally merit consideration.  While the ceramic pots provide visual appeal and the bulk of the weight and value, the multi-colored artificial succulents are equally eye-catching. Therefore, after examining the “(H) Mini Ceramic Succulent Assortment” and reviewing the information provided, this office is of the opinion that the artificial succulents (tariff heading 6702) and the decorative ceramic pots (tariff heading 9505) merit equal consideration. Classification will then occur in tariff heading 9505, HTSUS, which occurs last in numerical order in comparison to the artificial foliage. GRI 3(c) noted. The applicable subheading for Walgreens Item Code (WIC) 119474 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; Parts and accessories thereof: Other: Other.” The rate of duty will be Free. 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