The tariff classification of a pre-lit palm tree from China.

N326025 May 18, 2022 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 a pre-lit palm tree from China. Dear Mr. Kenny: In your letter dated May 11, 2022, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. Images were submitted in lieu of a sample. The product under consideration is described as a pre-lit palm tree, CVS item number 173564. The base, trunk, and branches of the artificial tree are all made from steel, and the foliage is made from polyvinyl chloride (PVC) plastic. It is sold in an unassembled state and is assembled by the customer. To construct the tree, the trunk is inserted into the base, and the branches are inserted into openings in the trunk. Per your submission, the foliage is held to the steel branches by means of binding by wire and other flexible materials. There are 100 clear incandescent bulbs prewired into the foliage, which are powered by a standard alternating current (AC) wall plug. The tree stands five feet tall and is about 30 inches wide at the top. As this artificial tree generally resembles the natural product and is made by assembling various parts by binding and fitting together, it is appropriately classified within heading 6702. Further, as the plastic foliage, which is bound with flexible materials, covers the trunk and the branches providing the article with its overall visual appeal, it would impart the essential character, General Rules of Interpretation 6 and 3(b) noted. Additionally, we find this artificial tree to be similar to the products in New York rulings M83576, dated May 26, 2006, and N023930, March 27, 2008. The applicable subheading for this pre-lit palm tree, CVS item number 173564, 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