U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
The tariff classification of pine cones from Taiwan and HongKong.
NY 898673 July 6, 1994 CLA-2-06:S:N:N7:231 898673 CATEGORY: Classification TARIFF NO.: 0604.99.3000; 0604.99.6000 Ms. Gretchen L. Kimball Port Brokers Inc. 833 Mahler Road Suite #8 Burlingame, CA 94010 RE: The tariff classification of pine cones from Taiwan and Hong Kong. Dear Ms. Gretchen: In your letter dated May 20, 1994, on behalf of Nurserymen's Exchange Inc., San Francisco, CA, you requested a tariff classification ruling. The product in question, dried pine cones, are described as natural and with painted tips to be used as decorations during the holiday season. The pine cones will be imported in mixed (natural and painted) and in separate packages. The applicable subheading for natural dried pine cones will be 0604.99.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, impregnated or otherwise prepared: other:...dried or bleached. The rate of duty will be free. The applicable subheading for the pine cones with painted or frosted tips will be 0604.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, impregnated or otherwise prepared: other:...other. The rate of duty will be 11 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport