The tariff classification of a decorative "pumpkin" from China

N090795 February 4, 2010 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.19.8000 Mr. Joseph Stinson LissGlobal, Inc. 7746 Dungan Road Philadelphia, PA. 19111 RE: The tariff classification of a decorative “pumpkin” from China Dear Mr. Stinson: In your letter dated January 12, 2010 you requested a tariff classification ruling. The ruling was requested on a decorative “pumpkin”, identified as Liss item # 9008501. A sample of the product was submitted for our review and will be returned to you as requested. The sample consists of a Styrofoam center. The Styrofoam center is covered by narrow strips of raffia placed vertically side by side and secured together at the top and bottom. Two decorative polyester leaves are placed at the top of the pumpkin along with two metal springs and a wooden stem. The pumpkin measures approximately 3.5” (h) x 7.06” (a). The pumpkin’s intended use will be for decoration. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (“GRIs”), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance. General Rule of Interpretation 3 (b) states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.The “pumpkin” is a composite good made up of two different components. General Rule of Interpretation 3(b), HTS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the subject “pumpkin” is imparted by the surface material because the surface material provides the visual impact, and the texture, markings, and color of the product. Chapter Note 1 of Chapter 46, Harmonized Tariff Schedule of the United States (“HTSUS”), states as follows: In this chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54. The applicable subheading for the pumpkin will be 4602.19.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other (than of bamboo or rattan): Other (than baskets, bags, luggage, handbags or flatgoods): Other (than of willow or wood): Other (than wickerwork). The rate of duty will be 2.3 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 Paul Garretto at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division