CBP Ruling N318398 — The tariff classification of an artificial decorative pumpkin set from China.

Tariff classification

HTS codes: 6702.10.2000

Headings: 6702

GRI rules applied: GRI 3(b)

Product description

An image was submitted in lieu of a sample. The product under consideration is described as “Autumn Decorative Pumpkins,” CVS item number 570398. It is a set of decorative pumpkins and gourds, which each measure about two inches in diameter. There are two assortments, the first is only pumpkins and gourds and the second also features four natural pinecones. The bodies of the pumpkins and gourds are made from a molded foam plastic material that is painted to generally resemble the natural products. The stems are made from molded plastic, inserted into the bodies, and then glued in place. Each assortment will be sold in a net bag with a retail tag attached. This office is of the opinion that the pumpkins and gourds, which are predominately constructed from plastic, would impart the essential character to each assortment, General Rule of Interpretation 3(b) noted. 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).” As the pumpkins and gourds meet the requirements set forth by this heading, specifically they resemble the natural products, are assembled from various parts by gluing, and are not subject to any of the listed exclusions, classification within heading 6702 would be appropriate for this product.

CBP rationale

The applicable subheading for the “Autumn Decorative Pumpkins,” CVS item number 570398, 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

N318398 March 29, 2021 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Mr. Joseph J. KennyGeodis USA, Inc.One CVS DriveWoonsocket, RI 02895 RE: The tariff classification of an artificial decorative pumpkin set from China. Dear Mr. Kenny: In your letter dated March 19, 2021, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. An image was submitted in lieu of a sample. The product under consideration is described as “Autumn Decorative Pumpkins,” CVS item number 570398. It is a set of decorative pumpkins and gourds, which each measure about two inches in diameter. There are two assortments, the first is only pumpkins and gourds and the second also features four natural pinecones. The bodies of the pumpkins and gourds are made from a molded foam plastic material that is painted to generally resemble the natural products. The stems are made from molded plastic, inserted into the bodies, and then glued in place. Each assortment will be sold in a net bag with a retail tag attached. This office is of the opinion that the pumpkins and gourds, which are predominately constructed from plastic, would impart the essential character to each assortment, General Rule of Interpretation 3(b) noted. 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).” As the pumpkins and gourds meet the requirements set forth by this heading, specifically they resemble the natural products, are assembled from various parts by gluing, and are not subject to any of the listed exclusions, classification within heading 6702 would be appropriate for this product. The applicable subheading for the “Autumn Decorative Pumpkins,” CVS item number 570398, 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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