The tariff classification of a harvest basket of artificial flowers and fruit from China.

NY J80702 February 14, 2003 CLA-2-67:RR:NC:SP:225 J80702 CATEGORY: Classification TARIFF NO. 6702.10.4000 Mr. Joseph Stinson Liss Global, Inc 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a harvest basket of artificial flowers and fruit from China. Dear Mr. Stinson: In your letter dated January 30, 2003, you requested a classification ruling. The submitted sample is identified as item number 932137, a Harvest Basket. The harvest arrangement includes pumpkins, berries and squash made of plastic pull apart snap-on parts. The sunflower petals and the autumn colored leaves are made of man-made fiber woven fabric. The basket is filled with styrofoam and covered with artificial moss. The fruit and floral arrangement is placed in the top of the basket. In our opinion the artificial foliage imparts the essential character to this item. The sample is returned as you requested. The applicable subheading for the Harvest Basket with artificial fruit and flowers 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. 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