CBP Ruling N322142 — The tariff classification of an artificial pumpkin decoration from China.

Tariff classification

Headings: 6702

GRI rules applied: GRI 6

Product description

Images were submitted in lieu of a sample. The product under consideration is described as the “Hvst Flora Wooden Decor,” SKU number BCSHX-G2107031. The decoration consists of three fabric pumpkins surrounded by green artificial foliage, containing leaves and stems of plastic, assembled inside of a medium density fiberboard (MDF) wooden wagon. The wagon has the words “Gather Together” across the side and includes a metal pull handle. The provided images show two versions of the decoration, which differ only in color. In the first version, the wagon is gray in color, the larger pumpkin in the middle is orange, and it is surrounded by two smaller pumpkins that are white. In the second version, the wagon is orange, the larger pumpkin in the middle is a darker shade of blue-green, and it is surrounded by two smaller pumpkins that are orange in color. The pumpkins are made of a polyester textile fabric, with a polyethylene stem. Per your correspondence, the stems are glued onto the fabric pumpkin bases. We are of the opinion that the artificial pumpkins would impart the essential character to this decoration utilizing General Rule of Interpretation (GRI) 3(b). Further, as the stems are glued onto the man-made fabric bodies, this decoration meets the requirements to be appropriately classified within heading 6702, and it is the polyester fabric which would impart the essential character to the pumpkins, GRI 6 and 3(b) noted.

CBP rationale

The applicable subheading for the “Hvst Flora Wooden Decor,” SKU number BCSHX-G2107031, will be 6702.90.3500, 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 other materials: [o]ther: [o]f man-made fibers.

Full text

N322142 October 25, 2021 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Ms. Carol ChenBansco Enterprise Limited1607 Diya Tower Jindi Building, Zhongshanyi Road Guangzhou, Guangdong 510000China RE: The tariff classification of an artificial pumpkin decoration from China. Dear Ms. Chen: In your letter dated October 12, 2021, you requested a tariff classification ruling. Images were submitted in lieu of a sample. The product under consideration is described as the “Hvst Flora Wooden Decor,” SKU number BCSHX-G2107031. The decoration consists of three fabric pumpkins surrounded by green artificial foliage, containing leaves and stems of plastic, assembled inside of a medium density fiberboard (MDF) wooden wagon. The wagon has the words “Gather Together” across the side and includes a metal pull handle. The provided images show two versions of the decoration, which differ only in color. In the first version, the wagon is gray in color, the larger pumpkin in the middle is orange, and it is surrounded by two smaller pumpkins that are white. In the second version, the wagon is orange, the larger pumpkin in the middle is a darker shade of blue-green, and it is surrounded by two smaller pumpkins that are orange in color. The pumpkins are made of a polyester textile fabric, with a polyethylene stem. Per your correspondence, the stems are glued onto the fabric pumpkin bases. We are of the opinion that the artificial pumpkins would impart the essential character to this decoration utilizing General Rule of Interpretation (GRI) 3(b). Further, as the stems are glued onto the man-made fabric bodies, this decoration meets the requirements to be appropriately classified within heading 6702, and it is the polyester fabric which would impart the essential character to the pumpkins, GRI 6 and 3(b) noted. The applicable subheading for the “Hvst Flora Wooden Decor,” SKU number BCSHX-G2107031, will be 6702.90.3500, 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 other materials: [o]ther: [o]f man-made fibers.” The column one, general rate of duty is 9 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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