The tariff classification of artificial plant arrangements from China.
Issued September 30, 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 a “succulent pot on stand,” item number 9048023. This product consists of two arrangements, each with multiple artificial succulents housed in a ceramic pot, which rests on a stand made of bamboo. The succulents are assembled using glue and are inserted into the base that features small stones. The bases, for both arrangements, are permanently affixed to the ceramic pots. In this office’s opinion, it is the artificial succulents that would provide the essential character to these products, General Rule of Interpretation 3(b) noted.
CBP rationale
The applicable subheading for these two artificial plant arrangements, both featuring a ceramic pot and bamboo stand, item number 9048023, 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
N306313 September 30, 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 12, 2019, you requested a tariff classification ruling. A sample was provided and will be returned separately. The merchandise under review is described in your submission as a “succulent pot on stand,” item number 9048023. This product consists of two arrangements, each with multiple artificial succulents housed in a ceramic pot, which rests on a stand made of bamboo. The succulents are assembled using glue and are inserted into the base that features small stones. The bases, for both arrangements, are permanently affixed to the ceramic pots. In this office’s opinion, it is the artificial succulents that would provide the essential character to these products, General Rule of Interpretation 3(b) noted. The applicable subheading for these two artificial plant arrangements, both featuring a ceramic pot and bamboo stand, item number 9048023, 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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