The tariff classification of artificial foliage from China.

N238996 March 21, 2013 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Ms. Heather Creegan Barthco International Division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of artificial foliage from China. Dear Ms. Creegan: In your letter dated February 25, 2013, on behalf of your client, CVS/Pharmacy, you requested a tariff classification ruling. The sample is being returned to you, as requested. Item number 926008, Thanksgiving Floral Pot, is artificial foliage that consists of plastic berries, plastic pumpkins, plastic grass and leaves composed of man-made fabric. All of these items are inserted and glued into a styrofoam base that is covered in burlap. Item number 926008 is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The artificial foliage and fruit provide the wreath with ornamental and decorative appeal. The artificial fruit predominate the artificial foliage, both by value and weight. It is the opinion of this office that the berries, pumpkins and grass provide the essential character within the meaning of (GRI) 3(b). The applicable subheading for Item number 926008 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