The tariff classification of a decorative artificial tree and wreath from China.

N361420June 2, 2026CLA-2-67:OT:RR:NC:N4:415
CATEGORY: Classification
TARIFF NO.: 6702.90.1000
Violet WuNingbo K&B Home Products Imp & Exp Co., Ltd.No.12, Xincheng Road, Cicheng Industrial District, JiangbeiNingbo, Zhejiang 315031ChinaRE: The tariff classification of a decorative artificial tree and wreath from China.Dear Ms. Wu:In your letter dated
May 11, 2026
, you requested a tariff classification ruling.Images were provided in lieu of samples.There are two products under consideration. The first is an artificial tree that is made from a paper cone thatis covered with white feathers. The second is a 14-inch wreath which features a foam core that is alsocovered with white feathers. Your submission indicates both are assembled using adhesive.We agree that this tree and wreath are both appropriately classified under heading 6702. Further, at thesubheading level, the feathers, which completely cover the exterior surface of both articles, would impart theessential character, General Rules of Interpretation 6 and 3(b) noted.The applicable subheading for the decorative artificial tree and wreath will be 6702.90.1000, HarmonizedTariff Schedule of the United States (HTSUS), which provides for “[a]rtificial flowers, foliage and fruit andparts thereof; articles made of artificial flowers, foliage or fruit: [o]f other materials: [o]f feathers.” Thecolumn one, general rate of duty is 4.7 percent ad valorem.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to theclassification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages athttps://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page athttps://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the CBP Regulations (19 CFR 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Kristopher Burton at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division