N306188 N3 Ruling Active

The tariff classification of artificial plant arrangements from China.

Issued September 24, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6702.10.2000

Headings: 6702

GRI rules applied: GRI 3(b)

Product description

The merchandise under review is described in your submission as “cement bottle with succulent attached pot,” item number 9048042. This product consists of three arrangements, each with an individual succulent housed in a side opening of a bottle molded from cement. Caps have been painted onto the cement bottles. The succulents are glued together and feature small stones at the base within the cement bottle shaped pot. One of the succulents is orangey brown in coloration, while the other two are green in color. Per your submission, the succulents predominate over the other components and with their added visual impact would provide the essential character to these products, General Rule of Interpretation 3(b) noted.

CBP rationale

The applicable subheading for the three artificial plant arrangements, item number 9048042, 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.

Full text

N306188 September 24, 2019 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Mr. Mathew Samuel Excite USA, LLC 4393 Sunbelt Drive Addison, TX 75001 RE: The tariff classification of artificial plant arrangements from China. Dear Mr. Samuel: In your letter dated September 3, 2019, you requested a tariff classification ruling. Samples were provided and will be returned separately. The merchandise under review is described in your submission as “cement bottle with succulent attached pot,” item number 9048042. This product consists of three arrangements, each with an individual succulent housed in a side opening of a bottle molded from cement. Caps have been painted onto the cement bottles. The succulents are glued together and feature small stones at the base within the cement bottle shaped pot. One of the succulents is orangey brown in coloration, while the other two are green in color. Per your submission, the succulents predominate over the other components and with their added visual impact would provide the essential character to these products, General Rule of Interpretation 3(b) noted. The applicable subheading for the three artificial plant arrangements, item number 9048042, 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

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