U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of artificial foliage from China.
NY D87579 March 2, 1999 CLA-2-67:RR:NC:SP:222 D87579 CATEGORY: Classification TARIFF NO.: 6702.90.6500 Mr. Ken August Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of artificial foliage from China. Dear Mr. August: In your letter dated February 2, 1999, you requested a tariff classification ruling. The submitted sample is identified as item #8232. It is a fall colored garland that is made of paper leaves. The paper leaves are attached to a bendable wire stem that has been wrapped with brown paper. Your letter of inquiry states that this item will be packaged in a polybag with a header showing how the garland may be used. The essential character of this garland is imparted by the fall colored leaves. The applicable subheading for the fall colored garland with paper leaves will be 6702.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for...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 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division