CBP Ruling N310621 — The tariff classification of an artificial pumpkin decoration from China.

Tariff classification

HTS codes: 6702.10.2000

Headings: 6702

GRI rules applied: GRI 6

Product description

Images were provided in lieu of a sample. The product under consideration is described as a pumpkin decoration, CVS item number 417225, and is intended for home decoration in the autumn season. The decoration is 24 inches tall and about 12 inches in diameter. It consists of three pumpkins stacked upon each other, each slightly smaller than the one below it, resting on a wooden basket. There are also natural vines with foam plastic berries wrapped around the pumpkins and polyester maple leaves at the base, splayed out between the bottom pumpkin and the basket. Per your submission, the three pumpkins are made of plastic foam material, and the parts are all glued together around a frame. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. As per the ENs, heading 6702 covers “[a]rtificial flowers, foliage and fruit in forms resembling the natural products, made by assembling various parts (by binding, glueing, assembling by fitting into one another or similar methods).” To the point in your request, nothing in the language would appear to exclude pumpkins from heading 6702, even if they are considered vegetables, as long as they meet the construction requirements. As this pumpkin decoration would meet the requirements set forth by this heading, specifically it is assembled from various parts by glue, and is not subject to any of the listed exclusions, classification within heading 6702 would be considered appropriate. We do agree that the plastic pumpkins would provide the essential character, General Rule of Interpretation 6 and 3(b) noted.

CBP rationale

The applicable subheading for the pumpkin decoration, CVS item number 417225, 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.

Full text

N310621 March 16, 2020 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Mr. Joseph J. Kenny Geodis USA, Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of an artificial pumpkin decoration from China. Dear Mr. Kenny: In your letter dated March 11, 2020, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. Images were provided in lieu of a sample. The product under consideration is described as a pumpkin decoration, CVS item number 417225, and is intended for home decoration in the autumn season. The decoration is 24 inches tall and about 12 inches in diameter. It consists of three pumpkins stacked upon each other, each slightly smaller than the one below it, resting on a wooden basket. There are also natural vines with foam plastic berries wrapped around the pumpkins and polyester maple leaves at the base, splayed out between the bottom pumpkin and the basket. Per your submission, the three pumpkins are made of plastic foam material, and the parts are all glued together around a frame. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. As per the ENs, heading 6702 covers “[a]rtificial flowers, foliage and fruit in forms resembling the natural products, made by assembling various parts (by binding, glueing, assembling by fitting into one another or similar methods).” To the point in your request, nothing in the language would appear to exclude pumpkins from heading 6702, even if they are considered vegetables, as long as they meet the construction requirements. As this pumpkin decoration would meet the requirements set forth by this heading, specifically it is assembled from various parts by glue, and is not subject to any of the listed exclusions, classification within heading 6702 would be considered appropriate. We do agree that the plastic pumpkins would provide the essential character, General Rule of Interpretation 6 and 3(b) noted. The applicable subheading for the pumpkin decoration, CVS item number 417225, 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 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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