The tariff classification of plastic berries attached to natural twigs in a glass vase from China

N054876 April 16, 2009 CLA-2-67:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Ms. Lisa Pietz Page & Jones, Inc. 2850 Wall Triana Highway, Suite 205 Huntsville, AL 35824 RE: The tariff classification of plastic berries attached to natural twigs in a glass vase from China Dear Ms. Pietz: In your letter received on March 16, 2009, on behalf of CCC Associates Co. dba Caffco International, you requested a tariff classification ruling. The submitted sample is identified as a Floral Illusion, item FI160498. This item is comprised of berries made of foam plastic material, attached to natural twigs. The foam plastic berries are attached to the twigs by means of a plastic material that covers the berries and the part of the twigs to which they are attached. The hardened plastic material acts like an adhesive, thereby keeping the berries in place on the twigs. The twigs are situated in a glass vase that measures 4 inches in height. The entire item measures 10 inches in height. The twigs are permanently affixed to acrylic material that is situated inside the glass vase. The acrylic material creates the illusion of water inside the glass vase. As you requested, the sample will be returned to you. You have suggested that this item is correctly classified in either subheading 0604.99.3000 or subheading 6702.10.4000. However, although we agree that this item is correctly classified in subheading 6702.10, we do not agree with your suggested classification in subheading 6702.10.4000. Although artificial fruit made of plastic material is correctly classified in 6702.10, subheading 6702.10.4000 is a residual provision. Therefore, artificial fruit made of plastic material is only correctly classified in subheading 6702.10.4000 if it does not meet the terms of subheading 6702.10.2000. Subheading 6702.10.2000 provides for artificial fruit that is made of plastic material and assembled by gluing or by similar methods. It is the opinion of this office that the means by which the berries of this item are attached to the twigs is a method that is similar to gluing. The applicable subheading for item FI160498 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/. 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