The tariff classification of an artificial pumpkin from China.

N332940 May 30, 2023 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.90.6500; 9903.88.15 Soojin Jung Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE:      The tariff classification of an artificial pumpkin from China. Dear Ms. Jung: In your letter dated May 16, 2023, you requested a tariff classification ruling. A sample was submitted and will be retained as requested. The product under consideration is described as a “3pc Pumpkin Assortment,” Costco item number 1601309. This decorative item features three pumpkins in different sizes made from molded polyresin, which per the submitted documentation would be considered an artificial stone. The first pumpkin measures 26.5 centimeters by 26.5 centimeters by 28 centimeters, the second is 24 centimeters by 24.5 centimeters by 32.5 centimeters, and the third is 20.1 centimeters by 20.3 centimeters by 19.2 centimeters. Each pumpkin features LED lights that are soldered on to the battery pack, which is affixed to the bottom with glue. The sides of the pumpkins are carved with leaf-shaped openings. We note as light is visible through these openings that the pumpkins utilize this light to enhance their visual appeal. They remain ornamental even when the lights are not in use, and any lighting of the surrounding area, if any, is merely incidental to their use as decorations. They will come in two colors, either white or orange-brown. Lastly, you indicate the stems are molded separately and attached to the body with glue. You state that you believe these pumpkins are appropriately classified within subheading 6810.99.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of cement, of concrete or of artificial stone. We disagree. 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 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 the pumpkins within this assortment meet the requirements set forth by this heading, specifically they resemble the natural product, are assembled from various parts by gluing, and are not subject to any of the listed exclusions, they would be classified under heading 6702 via General Rule of Interpretation 1. Within the heading, as the polyresin would not be considered a plastic for classification purposes, these would be classified as being made “of other materials.” The applicable subheading for this “3pc Pumpkin Assortment,” Costco item number 1601309, will be 6702.90.6500, 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]ther.” The column one, general rate of duty is 17 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6702.90.6500, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6702.90.6500, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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