The tariff classification of plastic pomegranate vase fillers from China

N153445 April 12, 2011 CLA-2-67:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Ms. Ruby Chan Williams-Sonoma, Inc. 151 Union Street San Francisco, CA 94111 RE: The tariff classification of plastic pomegranate vase fillers from China Dear Ms. Chan: In your letter dated March 3, 2011, you requested a tariff classification ruling. The two submitted samples are identical and each is identified as a Pomegranate Vase Filler, sku# 243907. This item is made in a solid plastic foam material mold and the plastic foam body is covered by plastic coating. When the coating was dried, paint was applied to the surface. A twig stem, the exposed portion of which measures between 2 to 3 mm in length and 1.2mm to 4mm in diameter, is glued on the top of the plastic pomegranate to represent where the pomegranate would have been attached to the tree. Tiny fibers (sisal) are glued at the bottom of the plastic pomegranate. The item measures approximately 2½” high by 1¾” in diameter. As you requested, the samples will be returned to you. You have asked whether this item is correctly classified in subheading 6702.10.2000 or subheading 6702.10.4000. Since glue is used in the assembly process, it is the opinion of this office that this item is correctly classified in subheading 6702.10.2000. The applicable subheading for sku# 243907 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