The tariff classification of a foam pumpkin from China.

N236079 December 21, 2012 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Ms. Alice Liu Atico International, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of a foam pumpkin from China. Dear Ms. Liu: In your letter dated, November 26, 2012, you requested a tariff classification ruling. The sample is being returned to you, as you requested. The sample submitted, Item# A076GA04745, is a styrofoam pumpkin that measures 8 ½” (W) x 9 ½” (H). The pumpkin is formed in one piece by molding. A polyester square fabric that is decorated with flowers or leaves is glued to the front of the pumpkin. A leaf and pipe cleaner, which resembles a vine, are glued to the stem. The applicable subheading for Item# A076GA04745 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% 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