The tariff classification of a topiary tree from China.

N251808 April 15, 2014 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Ms. Carissa Clark Cornerstone Brands Inc. 5568 West Chester Road West Chester, OH 45069 RE: The tariff classification of a topiary tree from China. Dear Ms. Clark: In your letter dated March 19, 2014, you requested a tariff classification ruling. The sample will be returned to you, as requested. Item 61995 is an artificial topiary tree with urn. The topiary tree measures 6 feet (H) and is 24 inches at its greatest diameter, pre-lit with 300 clear mini lights and is composed of PVC, metal wire, steel, twigs and Styrofoam. The tree portion is made from PVC strips that are wrapped in a spiral shape around wire to form the artificial needle tips. In between the spirals is a removable garland made of wire Styrofoam berries, wrapped around a paper covered wire. The tree is supported by a steel pole wrapped in twigs by wire that sits inside the fiberglass resin urn. Although you suggested the item is used during Christmas, topiaries are not one of the articles accepted as festive foliage. The applicable subheading for Item 61995 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 via email at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division