CBP Ruling N328744 — The tariff classification of an artificial tree from China.

Tariff classification

HTS codes: 6702.10.2000

Headings: 6702

GRI rules applied: GRI 6

Product description

Images were submitted in lieu of a sample. The product under consideration is described as a “Glitter Bottle Brush Tree.” It is an artificial tree tabletop decoration made of polyethylene terephthalate (PET) plastic “branches” that is in the general shape of a bottle brush. The “branches” are bound by the metal wire core and will be adorned with glitter. The artificial tree sits atop a round, medium density fiberboard (MDF) base, and together they measure 7.5 inches in height. As this article is assembled through binding with wire, it meets the requirements set forth by heading 6702, and within heading 6702, it is the plastic component that would impart the essential character to this artificial tree, General Rule of Interpretation 6 and 3(b) noted.

CBP rationale

The applicable subheading for the “Glitter Bottle Brush Tree” 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.

Full text

N328744 October 26, 2022 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Mr. Terry Choi Silver Timing Ltd. Unit 801-802, 8/F, Pioneer Place 33 Hoi Yuan Road Kwun Tong, Hong Kong China RE: The tariff classification of an artificial tree from China. Dear Mr. Choi: In your letter dated October 14, 2022, you requested a tariff classification ruling. Images were submitted in lieu of a sample. The product under consideration is described as a “Glitter Bottle Brush Tree.” It is an artificial tree tabletop decoration made of polyethylene terephthalate (PET) plastic “branches” that is in the general shape of a bottle brush. The “branches” are bound by the metal wire core and will be adorned with glitter. The artificial tree sits atop a round, medium density fiberboard (MDF) base, and together they measure 7.5 inches in height. As this article is assembled through binding with wire, it meets the requirements set forth by heading 6702, and within heading 6702, it is the plastic component that would impart the essential character to this artificial tree, General Rule of Interpretation 6 and 3(b) noted. The applicable subheading for the “Glitter Bottle Brush Tree” 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

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