The tariff classification of a lighted birch tree from China.

N311730 May 26, 2020 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Mr. Thibault Richard Miles Fashion Asia Pte. Ltd. 1 Kallang Junction Singapore, 3392635 Singapore RE: The tariff classification of a lighted birch tree from China. Dear Mr. Richard: In your letter dated May 11, 2020, you requested a tariff classification ruling. A sample was provided and will be returned separately. The product under consideration, style number 0045, is described as a lighted, leafless, birch tree. The artificial tree is white with dark stripes providing the realistic resemblance to a natural birch tree and sits upon a white square base. It is intended for interior decoration and features 18 light-emitting diodes (LEDs), which are embedded into the tips of the branches. The lights are battery powered and can be operated in three modes: on, timer, and off. Per your correspondence, the article has branches that are made of iron wire wrapped with the oriented polypropylene (OPP) tape and bound to the plastic trunk. The article measures approximately 18 inches in height by 4.5 inches in width by 4.5 inches in depth. 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 lighted, leafless, birch tree decoration would meet the requirements set forth by this heading, specifically it is assembled from various parts by binding with tape, and is not subject to any of the listed exclusions, classification within heading 6702 would be considered appropriate. Please see Headquarters Ruling H305354, dated February 25, 2020. As this composite article is principally constructed from plastic, the plastic would impart the essential character, General Rule of Interpretation 6 and 3(b) noted. The applicable subheading for the lighted, leafless, birch tree, style number 0045, 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