The tariff classification of four artificial plant arrangements from China.

N305371 August 5, 2019 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Mr. Casey A. CosbyDollar General Corporation100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of four artificial plant arrangements from China. Dear Mr. Cosby: In your letter dated July 19, 2019, you requested a tariff classification ruling. Samples were provided and will be returned separately. The merchandise under review are four artificial plant arrangements listed as item numbers ITM1905-000641-A, ITM1905-000641-B, ITM1905-000681-A, and ITM1905-000681-B. They are principally constructed from polyvinyl chloride (PVC) plastic and assembled with the use of glue. Each of these arrangements are displayed within a permanently affixed pot. Arrangements ITM1905-000641-A and ITM1905-000641-B consist of multiple sprigs of green artificial foliage. With the container, they measure approximately 15 inches in height. For items ITM1905-000681-A and ITM1905-000681-B, these two arrangements feature similar green artificial foliage along with some small artificial flowers of polyester fabric. With the container, they measure approximately six inches in height. The applicable subheading for the four artificial plant arrangements, item numbers ITM1905-000641-A, ITM1905-000641-B, ITM1905-000681-A, and ITM1905-000681-B, will be 6702.10.2000, 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: [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 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