U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of an artificial tree from China.
NY F82794 March 20, 2000 CLA-2-67:RR:NC:SP:222 F82794 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Mr. Orlando Rodriguez Almacenes PITUSA P. O. Box 839 Hato Rey Station San Juan, PR 00919-0839 RE: The tariff classification of an artificial tree from China. Dear Mr. Rodriguez: In your letter dated February 8, 2000, and received in this office on February 18, you requested a tariff classification ruling. You have submitted photocopies of two ficus trees in planters. The first sample identified as item #G-29-B-2513 is a 5-foot ficus tree. The ficus tree is composed of double natural trunks with w/546 leaves and real vines. The second sample is identified as item #G-29-B-2514. This is a 6-foot deluxe ficus tree that has double trunks with w/698 leaves and real vines. The leaves on both trees are presumably composed of man-made fiber. The applicable subheading for both styles of the ficus trees in planters will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage, fruit and parts thereof; articles made of artificial flowers, foliage or fruit, of other materials, other, of man-made fibers. The rate of duty will be 9 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