The tariff classification of an artificial topiary from China.

N308167 December 18, 2019 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Ms. Diane Pingarelli MercAsia USA, Ltd. 1501 Gary Street Bethlehem, PA 18018 RE: The tariff classification of an artificial topiary from China. Dear Ms. Pingarelli: In your letter received on November 22, 2019, you requested a tariff classification ruling. A sample was provided and will be returned separately. The product under consideration is described in your submission as a “40-inch H Triple Stacked Plastic Vine Pumpkin Topiary,” model number 410319. The topiary consists of three iron wire globes, all in the general shape of a pumpkin, with the top one featuring a stem. Bound to the exterior of these frames is molded plastic rattan. Each “pumpkin” is slightly smaller than the one below it. Bundles of polyester fabric leaves, in fall coloration, along with sprigs of artificial berries are glued to each “pumpkin.” The topiary sits in a black plastic pot. 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 for this topiary. Further, as this is a composite good, this office is of the opinion that the polyester fabric leaves provide the most visual interest to this product and thus impart the essential character, General Rule of Interpretation 6 and 3(b) noted. The applicable subheading for the “40-inch H Triple Stacked Plastic Vine Pumpkin Topiary,” model number 410319 will be 6702.90.3500, HTSUS, which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f other materials: [o]ther: [o]f man-made fibers.” The column one, general rate of duty is 9 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