CBP Ruling N326200 — The tariff classification of an artificial fabric pumpkin 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 “Harvest Fabric Pumpkin Décor,” SKU number BCBS210298. It is an artificial pumpkin constructed primarily from polyester fabric and features a stem made from a bamboo stick wrapped with a brown polyester fabric, a polyester fabric letter, and a gunny fabric bow. It is filled with polyester fiber stuffing to give it its shape. Per your correspondence, the multiple components of this decoration are assembled using adhesive and the completed artificial pumpkin can be done in different assortments, including colors and letters used, to suit the client’s request. Each will measure approximately 5.2 inches (length) by 5.2 inches (width) by 4.75 inches (height). 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 this product meets the requirements set forth by this heading, specifically it resembles the natural product and is assembled from various parts by gluing and is not subject to any of the listed exclusions, classification within heading 6702 appears appropriate for this artificial pumpkin. Additionally, it is the polyester fabric exterior that provides the most pronounced visual impact to this product and thus imparts the essential character, General Rule of Interpretation 6 and 3(b) noted.

CBP rationale

The applicable subheading for the “Harvest Fabric Pumpkin Décor,” SKU number BCBS210298, will be 6702.90.3500, 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

N326200 June 2, 2022 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Ms. Carol Chen Bansco Enterprise Limited 1607 Diya Tower Jindi Building, Zhongshanyi RoadGuangzhou, Guangdong 510000 China RE: The tariff classification of an artificial fabric pumpkin from China. Dear Ms. Chen: In your letter dated May 19, 2022, you requested a tariff classification ruling. Images were submitted in lieu of a sample. The product under consideration is described as the “Harvest Fabric Pumpkin Décor,” SKU number BCBS210298. It is an artificial pumpkin constructed primarily from polyester fabric and features a stem made from a bamboo stick wrapped with a brown polyester fabric, a polyester fabric letter, and a gunny fabric bow. It is filled with polyester fiber stuffing to give it its shape. Per your correspondence, the multiple components of this decoration are assembled using adhesive and the completed artificial pumpkin can be done in different assortments, including colors and letters used, to suit the client’s request. Each will measure approximately 5.2 inches (length) by 5.2 inches (width) by 4.75 inches (height). 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 this product meets the requirements set forth by this heading, specifically it resembles the natural product and is assembled from various parts by gluing and is not subject to any of the listed exclusions, classification within heading 6702 appears appropriate for this artificial pumpkin. Additionally, it is the polyester fabric exterior that provides the most pronounced visual impact to this product and thus imparts the essential character, General Rule of Interpretation 6 and 3(b) noted. The applicable subheading for the “Harvest Fabric Pumpkin Décor,” SKU number BCBS210298, will be 6702.90.3500, 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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