The tariff classification of a Polyfoam pumpkin from China.

N201575 February 10, 2012 CLA-2-67:OT:RR:NC:3:348 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Ms. Lynn Schab Lissglobal, Inc 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a Polyfoam pumpkin from China. Dear Ms. Schab: In your letter dated January 23, 2012 you requested a tariff classification ruling. The sample is being returned to you as requested. The sample submitted, Item# 9014998, is a small polyethylene foam 6.25 x 6.25 pumpkin. The pumpkin is formed in a mold by filling in polyfoam. The color is applied by spraying and the stem is attached by glue. Your letter of inquiry states that it is your opinion that this pumpkin would be classified under 6702.10.4000 of the Harmonized Tariff Schedule of the United States, (HTSUS). We disagree with your proposed classification as that provision covers artificial flowers, foliage and fruit and parts thereof: articles made of artificial flowers, foliage or fruit: of plastics: other, including parts and your pumpkin is made of plastic and assembled by gluing the stem into the top of the pumkin. The applicable subheading for Item# 9014998 will be 6702.10.2000, 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% 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division