The tariff classification of four decorative pumpkins from China.

N317014 January 22, 2021 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Ms. Marina Chiu Champ Home Decorations Co., Ltd. 2F-1, No 668, Sec. 2, Wucyuan West Road, Nantun District Taichung, 408 Taiwan RE: The tariff classification of four decorative pumpkins from China. Dear Ms. Chiu: In your letter dated January 19, 2021, you requested a tariff classification ruling. Images were provided in lieu of samples. The products under consideration are four decorative pumpkins, item numbers: 37F0099, 37F0195, 37F0133, and 20EF019LA-B. They are made from a textile fabric, burlap rope trim, and a polyethylene plastic stem. Your submission indicates the fabric is adhered to a polystyrene foam core, and the burlap rope and plastic stem are glued to each “pumpkin.” Per your correspondence, all fabric is constructed from man-made fibers that have been treated for a matte finish. These decorations all generally resemble natural pumpkins. The first item, 37F0099, is wrapped with a solid white tweed fabric with vertically stitched lines. The fabric is 60 percent acrylic and 40 percent polyester. The second item, 37F0195, is wrapped with an orange and white houndstooth check pattern fabric. The fabric is 100 percent acrylic. The third item, 37F0133, is wrapped with a black and white plaid pattern fabric. The fabric is 100 percent polyester. The fourth item, 20EF019LA-B, is wrapped with a solid orange braided knit pattern fabric. Alternatively, the fabric could be offered in white or green. The fabric is 100 percent acrylic. 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 these products meet the requirements set forth by this heading, specifically they resemble the natural products, are assembled from various parts by gluing, and are not subject to any of the listed exclusions, classification within heading 6702 appears appropriate for these articles. This office holds the opinion the textile component would impart the essential character to these “pumpkins,” General Rule of Interpretation 6 and 3(b) noted. The applicable subheading for these four decorative pumpkins, item numbers 37F0099, 37F0195, 37F0133, and 20EF019LA-B, 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