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The tariff classification of artificial succulents in pots from China.
Issued September 13, 2021 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N321259 (September 13, 2021)
Tariff classification
HTS codes: 3926.40.0090
Headings: 3926
GRI rules applied: GRI 3(b)
Product description
An image was submitted in lieu of samples. The product under consideration is described in your submission as “artificial succulent in pot with wood leg.” The provided image shows two different versions. One of the succulents is green in color and the other is orange/red in color, and each comes in a grey and white cement pot with distinctly different geometric designs on them. You indicate the artificial succulents are molded from one piece of plastic. They are inserted into foam, which is glued into the cement pot. There are also small stones glued to the foam around the base of the succulents. Three wooden legs are attached to a flat base that is glued to the bottom of the cement planters. This office notes, as the succulents are made from one solid piece of plastic, they would be excluded from classification within heading 6702, which provides for artificial foliage. We hold the opinion it is the succulents that would impart the essential character to these articles, General Rule of Interpretation 3(b) noted, and they would be classified within heading 3926 based on their constituent materials.
CBP rationale
The applicable subheading for these artificial succulents will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.
Full text
N321259 September 13, 2021 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Yolanda Lau Eagle Resources Trading, Ltd. 15/F, Yinlong Building, Number 258 Dongdu Road Xiamen, 361013 China RE: The tariff classification of artificial succulents in pots from China. Dear Ms. Lau: In your letter dated August 26, 2021, you requested a tariff classification ruling. An image was submitted in lieu of samples. The product under consideration is described in your submission as “artificial succulent in pot with wood leg.” The provided image shows two different versions. One of the succulents is green in color and the other is orange/red in color, and each comes in a grey and white cement pot with distinctly different geometric designs on them. You indicate the artificial succulents are molded from one piece of plastic. They are inserted into foam, which is glued into the cement pot. There are also small stones glued to the foam around the base of the succulents. Three wooden legs are attached to a flat base that is glued to the bottom of the cement planters. This office notes, as the succulents are made from one solid piece of plastic, they would be excluded from classification within heading 6702, which provides for artificial foliage. We hold the opinion it is the succulents that would impart the essential character to these articles, General Rule of Interpretation 3(b) noted, and they would be classified within heading 3926 based on their constituent materials. The applicable subheading for these artificial succulents will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” The column one, general rate of duty is 5.3 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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