The tariff classification of plastic grass in a ceramic pot from China

N050444 February 26, 2009 CLA-2-67:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Ms. Lisa Pietz Page & Jones, Inc. 2850 Wall Triana Hwy., Suite 205 Huntsville, AL 35824 RE: The tariff classification of plastic grass in a ceramic pot from China Dear Ms. Pietz: In your letter dated January 29, 2009, on behalf of CCC Associates Co. dba Caffco International, you requested a tariff classification ruling. The submitted illustration depicts an item identified as PVC grass in a clay pot, item SA160564. This item is comprised of artificial grass made of polyvinyl chloride (PVC) plastic material. Wires are molded into the base of the individual grass blades and inserted into a foam core that is covered with natural moss which is situated in a ceramic pot. The grass stands on end vertically, extending upward from the pot. This item measures 26 inches in height. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic grass provides the ornamental and decorative appeal of this item, gives it the unique quality and serves to make it distinct. The ceramic pot serves the subordinate role of acting as a holder for the grass. Therefore, it is the opinion of this office that the plastic grass provides this item with the essential character within the meaning of GRI 3(b). You have suggested that this item is correctly classified in subheading 6702.10.4000. However, we do not agree that this item is correctly classified in the provision that you suggest. Subheading 6702.10.4000 is a residual provision that provides for artificial flowers, foliage and fruit and parts thereof, as well as articles made of those items, if constructed of plastics and not specifically provided for in subheading 6702.10.2000. Since the method of construction of this item is described in subheading 6702.10.2000, this item is correctly classified in that provision. The applicable subheading for item SA160564 will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of plastics: assembled by binding with flexible materials such as wire, paper, textile materials or foil, or by gluing or by similar methods. The rate of duty will be 8.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. You also submitted an illustration of one other item, identified as a floral illusion decoration with natural twigs and randomly placed plastic berries. In order to issue a classification ruling for that item, we will need a sample. When the sample is available, you may wish to consider resubmission of your request for this item. If you decide to resubmit your request, please include all of the material, with regard to this item, that we have returned to you, along with the sample and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division