The tariff classification of five pieces of artificial foliage from China.

N309876 February 25, 2020 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Ms. Brandy Davis 1800Flowers 7800 Bayberry Road Jacksonville, FL 32256 RE: The tariff classification of five pieces of artificial foliage from China. Dear Ms. Davis: In your letter dated February 17, 2020, you requested a tariff classification ruling. Images were provided in lieu of samples. The first product is described as “Red Crabapple Berry Garland Styrofoam,” item number 40678, which is a 77-inch long garland. It features polystyrene foam berries that have been painted red on brown paper wrapped plastic stems. The second product is described as “Red Crabapple Berry Wreath Styrofoam,” item number 40677, which is a 21-inch diameter wreath. This wreath has a twig base and polystyrene foam berries that have been painted red on brown paper wrapped plastic stems that are bound to the twig base diminishing the visibility of the twig core. The third product is described as “Iced red berry pick,” item number 40685, which is a 13-inch tall pick. It features polystyrene foam berries that have been painted red on brown paper wrapped plastic stems. The berries include plastic pieces that are attached to provide the appearance of ice frozen on the berries. The fourth product is described as “Burgundy cluster berry branch,” item number 40697, which is a 41-inch long branch. It features polystyrene foam berry clusters painted burgundy on brown paper wrapped plastic stems. The fifth product is described as “Red/Burgundy Cranberry Swag,” item number 40699, which is a 21-inch long swag. It is made from polystyrene foam berries painted red and burgundy on brown paper wrapped plastic stems with a hanging loop at the end. In your request, you proposed that the essential character would be imparted by the polystyrene foam berries and thus these articles of artificial foliage would be classified under subheading 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” We disagree with the suggested classification. 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 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 these five articles meet the requirements set forth by this heading, including being bound by the brown paper tape, and are not subject to any of the listed exclusions, classification within heading 6702 would be more appropriate. We do agree that the berries, which would be considered plastic, would provide the essential character, General Rule of Interpretation 3(b) noted. The applicable subheading for these five artificial foliage products, item numbers 40678, 40677, 40685, 40697, and 40699, will be 6702.10.2000, 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