The tariff classification of three decorative items from China.

N313284 August 10, 2020 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.40.0090; 6702.10.4000 Mr. Jason Yeh Design International Group, Inc. 755 Epperson Drive City of Industry, CA 91748 RE: The tariff classification of three decorative items from China. Dear Mr. Yeh: In your letter dated July 16, 2020, you requested a tariff classification ruling. Images were provided in lieu of samples. There are three items under consideration in your request. The first product is described as a “grass animal pot hanger,” item number 192426. This consists of animal shaped pot hangers, whose bodies are made wholly of plastic and are enhanced with artificial moss. The different animal figures will be sold separately. The second product is described as a “faux succulent in llama pot,” item number 192427. It features an artificial succulent made of plastic, which has been inserted into foam that is in a llama shaped pot made of ceramic. The succulent, with the foam, is permanently affixed to the pot. The third product is described as a “faux lemon tree in pot,” item number 203414. The tree features plastic molded lemons and branches with textile leaves. It sits in a ceramic pot filled with foam that has been covered with faux green moss. In your submission, you indicated that you believe all three items are correctly classified under heading 6702 as artificial foliage. We disagree with your proposed classifications on the first and second items. 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).” Only the artificial lemon tree would meet the requirements set forth by this heading, specifically it is assembled from various parts that are fitted together, making classification within heading 6702 appropriate. In contrast, the artificial moss on the first product is made from one piece of flocked plastic foam, and the succulent in item two is a whole molded piece. As the first item is wholly made of plastic, it would be classified in heading 3926. For the second item, per your submission, the plastic succulent predominates over the pot, and this office is of the opinion that it would impart the essential character to this product, General Rule of Interpretation 3(b) noted. It would also be classified in heading 3926. The applicable subheading for the “grass animal pot hanger,” item number 192426, and “faux succulent in llama pot,” item number 192427, will be 3926.40.0090, 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.” The column one, general rate of duty is 5.3 percent ad valorem. The applicable subheading for the “faux lemon tree in pot,” item number 203414, will be 6702.10.4000, HTSUS, which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f plastics: [o]ther, including parts.” The column one, general rate of duty is 3.4 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