The tariff classification of a "Topiary Tree" from China.

NY I89773 January 27, 2003 CLA-2-95:RR:NC:SP:225 I89773 CATEGORY: Classification TARIFF NO.: 6702.10.4000 Ms. Lucia Buckman Associated Merchandising Corporation 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of a “Topiary Tree” from China. Dear Ms. Buckman: In your letter dated January 3, 2003, you requested a tariff classification ruling. The submitted sample, Style #SG020480, “Topiary Tree”, is a 24” topiary tree made of assorted plastic/polyester leaves mixed with sprigs of red berries said to be holly berries. The plastic eucalyptus leaves are considered the essential character. The tree is planted inside a square shaped wooden flowerpot filled with soil glued to styrofoam. The flowerpot measures approximately 4-1/2 inches on all sides. The item is intended as a tabletop decoration. For artificial foliage to be considered for classification within festive articles, it must be of the requisite foliage in an accepted article. In other words, the foliage must be evergreen branches, poinsettia, pine cone, pine needle leaves, holly leaves, laurel leaves holly berries or mistletoe in a wreath, centerpiece, candle ring, garland, swag or sprig. Since a topiary tree is not an accepted article, the fact that it has a few holly berries on it is not enough to make it a festive article. Your sample is returned as requested. The applicable subheading for Style #SG020480, “Topiary Tree”, will be 6702.10.4000, 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 plastics: Other, including parts. The rate of duty will be 3.4 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division