The tariff classification of a plastic pumpkin from China.

N301636 November 26, 2018 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Ms. Erin Hughes Virgo III Ltd. 766 Knox Court Yardley, PA 19067 RE: The tariff classification of a plastic pumpkin from China. Dear Ms. Hughes: In your letter dated November 6, 2018, you requested a tariff classification ruling on behalf of Godiva Chocolatier. A sample was provided and will be returned separately. The item in question is a decorative plastic container that is intended to closely resemble a pumpkin. After importation, it will be used to house chocolate and then will be sold at retail. The pumpkin measures approximately 5 inches in diameter by 4.5 inches high. The body is comprised of two pieces of transparent orange polystyrene (PS) plastic and has a plated acrylonitrile butadiene styrene (ABS) plastic stem glued to the lid. Two plated steel rings connect the stem to a plated ABS plastic medallion that is pad printed with the Godiva logo. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. As per the ENs, heading 6702 covers “[a]rtificial flowers, foliage and fruit in forms resembling the natural products, made by assembling various parts (by binding, glueing, assembling by fitting into one another or similar methods).” As this product meets the requirements set forth by this heading and is not subject to any of the listed exclusions, classification within heading 6702 appears appropriate. The applicable subheading for the plastic pumpkin will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f plastics: [a]ssembled by binding with flexible materials such as wire, paper, textile materials or foil, or by gluing or by similar methods.” The column one, general rate of duty is 8.4 percent 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 at https://hts.usitc.gov/current. 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division