The tariff classification of an artificial tree with plastic pine needles and a plush fox toy from China

N061878 June 18, 2009 CLA-2-67:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6702.10.2000; 9503.00.0080 Ms. Tammie Oliver Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of an artificial tree with plastic pine needles and a plush fox toy from China Dear Ms. Oliver: In your letter dated May 21, 2009, you requested a tariff classification ruling. The submitted samples are identified as follows: An artificial tree, Item XVT112143. This item consists of green pine needles that are made of strips of polyvinyl chloride (PVC) plastic material that are twisted around branches that are made of twisted flexible metal wires. The branches are attached to a metal wire frame that is situated in a base made of wood. The base is covered with additional PVC pine needles which, in turn, is covered with a burlap bag that is tied with a red ribbon. The tree is decorated with thirteen natural pine cones that are situated intermittently around the tree. This item measures approximately 22” high by 11” in diameter. You have stated that this item is “intended as a decoration for the Christmas holiday.” As you requested, the sample will be returned to you. A plush white fox, Item X9-4605. This item is a full body representation of a fox and is made of polyester fabric and polyester fill. It measures approximately 6” x 5” and has a string attached to its head. You have stated that this item is intended as a Christmas ornament for hanging on a tree. As you requested, the sample will be returned to you. Although suggested for Christmas use, the artificial tree is merely a commonplace pine that can be displayed any time of the year. Although claimed to be a Christmas tree ornament, the plush white fox is a full-bodied plush animal with a hangtag that reads: “CalToy Division of C & H Toy.” The artificial tree is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic green pine needles provide this item’s ornamental and decorative appeal, give the item its unique quality and serve to make it distinct. The burlap bag merely covers the wood base which provides support for the tree, as does the metal frame which is completely covered with plastic green pine needles and therefore, like the wood base, hidden from view. Whereas the pine needles provide a complete covering of the tree, the pine cones are sparsely situated around the tree. The pine cones serve the subordinate role of embellishing the visual impact of the plastic green pine needles. Therefore, it is the opinion of this office that the plastic green pine needles provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for item XVT112143 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. The applicable subheading for Item X9-4605 will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…dolls, other toys…other. The rate of duty will be free. 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