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N329030 N3 Ruling Active

The tariff classification of two artificial arrangements from China.

Issued November 14, 2022 by U.S. Customs and Border Protection.

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N3 N329030 (November 14, 2022)

Tariff classification

HTS codes: 6702.10.2000, 9505.10.2500

Headings: 9505, 6702

Product description

Images were submitted in lieu of a sample. The product under consideration is described as “CR23 Wooden Décor,” SKU number BCSHX-220908-5BC. There were two different styles presented. Both versions are tabletop decorations featuring sprigs of assorted artificial evergreen foliage made of plastic, polystyrene foam berries, and natural pinecones set into a polystyrene foam stand that sits within a medium density fiberboard (MDF) box. One box is white in color and features the printed holiday greeting “Merry White Christmas,” and the other is white with silver snowflakes on it. We note the second style appears identical to the one in New York ruling N328683, dated October 17, 2022. They measure 10 inches by 2.55 inches by 6.69 inches. Your submission indicates that both arrangements are assembled using adhesive.

CBP rationale

The applicable subheading for the style printed with “Merry White Christmas” will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[f]estive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: [o]ther: [o]ther. The applicable subheading for the arrangement with snowflakes will be 6702.10.2000, 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

N329030 November 14, 2022 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.10.2000; 9505.10.2500 Ms. Carol Chen Bansco Enterprise Limited 1308 Diya Tower Jindi Building, Zhongshanyi Road Guangzhou, Guangdong 510000 China RE: The tariff classification of two artificial arrangements from China. Dear Ms. Chen: In your letter dated October 31, 2022, you requested a tariff classification ruling. Images were submitted in lieu of a sample. The product under consideration is described as “CR23 Wooden Décor,” SKU number BCSHX-220908-5BC. There were two different styles presented. Both versions are tabletop decorations featuring sprigs of assorted artificial evergreen foliage made of plastic, polystyrene foam berries, and natural pinecones set into a polystyrene foam stand that sits within a medium density fiberboard (MDF) box. One box is white in color and features the printed holiday greeting “Merry White Christmas,” and the other is white with silver snowflakes on it. We note the second style appears identical to the one in New York ruling N328683, dated October 17, 2022. They measure 10 inches by 2.55 inches by 6.69 inches. Your submission indicates that both arrangements are assembled using adhesive. The applicable subheading for the style printed with “Merry White Christmas” will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[f]estive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: [o]ther: [o]ther.” The general rate of duty will be Free. The applicable subheading for the arrangement with snowflakes will be 6702.10.2000, 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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