U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of an artificial branch from China.
N238591 March 15, 2013 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of an artificial branch from China. Dear Mr. Liu: In your letter dated February 1, 2013, you requested a tariff classification ruling. The samples are being returned to you, as requested. Item # A073AA01921 is an artificial branch. The branch is composed of metal wire. The metal wire is covered in PVC. This item has numerous plastic orbs and sequins glued to the limbs of the branch. The entire article is covered in glitter. Attached to the limbs of the branch are Light Emitting Diode (LED) lights. Connected to the LED lights is a clear plastic compartment that houses 3 AA batteries and an on/off switch that powers the LEDs. The branch measures approximately 32” in length. The applicable subheading for Item # A073AA01921 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 classification, contact National Import Specialist Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division