U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of artificial foliage from China.
N251620 April 10, 2014 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Ms. Jeanette Arciero Barthco International, division of OHL 1CVS Drive Woonsocket, RI 02895 RE: The tariff classification of artificial foliage from China. Dear Ms. Arciero: In your letter dated March 18, 2014, you requested on behalf of your client CVS/Pharmacy, a tariff classification ruling. The sample will be returned to you, as requested. The submitted sample, Item 965182, is a decorative metal bird cage with artificial foliage. The bird cage contains an arrangement of artificial leaves made of polyester, plastic berries, a plastic bird, and a moss covered base, twigs, and natural dried pine cones. The bird is covered in a burlap textile material. The arrangement is contained within a metal cage that is 15” (H), which is comprised of nine vertical metal curve shaped spokes; one horizontal metal spoke in the center, and a metal hook at the top of the cage. The spokes are all spaced from each other which allows for easy viewing of the arrangement contained within the metal cage. In fact, many of the leaves protrude through the metal spokes, so that although they are attached to the arrangement within the metal cage, they are not completely contained within the cage. Wire is wrapped around the moss covered base and the bottom of the cage to hold it in place. The bird, berries, leaves and pinecones are all glued to plastic stems and inserted into the foam base. Item 965182 is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The arrangement is permanently affixed to the metal cage, which is merely a holder and cannot serve as a receptacle for anything else. The leaves impart the ornamental and decorative appeal of this item. Therefore, it is the opinion of this office that the leaves provide this item with the essential character within the meaning of (GRI) 3(b). The applicable subheading for Item 965182 will be 6702.90.3500, 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 other materials: Other; of man-made fibers. The rate of duty will be 9% 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 via email at rosemariecasey.hayward@ cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division