Base
B863431997-07-03New YorkClassification

The tariff classification of artificial trees, plants and foilage of cotton canvas from the Philippines.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-03 · Updates monthly

Summary

The tariff classification of artificial trees, plants and foilage of cotton canvas from the Philippines.

Ruling Text

NY B86343 July 3, 1997 CLA-2-67:RR:NC:SP:222 B86343 CATEGORY: Classification TARIFF NO.: 6702.90.6500 Mr. Peter D. Alberdi A. J. Arango, Inc. 1516 E. 8th Avenue Tampa. FL 33605 RE: The tariff classification of artificial trees, plants and foilage of cotton canvas from the Philippines. Dear Mr. Alberdi: In your letter dated June 4, 1997, on behalf of your client Juddson Enterprises, Inc., you requested a tariff classification ruling. You have submitted a brochure depicting artificial trees, plants and foliage. These items are hand cut and hand crafted from cotton canvas. The finishes of some of the trees, plants and foliage are natural (unpainted, on canvas), while others are painted green. The applicable subheading for the artificial trees, plants and foliage will be 6702.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: other: other. The rate of duty will be 17 percent ad valorem. 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 Alice Masterson at 212-466-5892. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division