The tariff classification of a lighted artificial willow tree from Indonesia.

N319833 June 11, 2021 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.10.4000 Mr. Vick Sutanto Starlite Creations, Inc. 727 Brea Canyon Road, Suite 4 Walnut, CA 91789 RE: The tariff classification of a lighted artificial willow tree from Indonesia. Dear Mr. Sutanto: In your letter dated May 26, 2021, you requested a tariff classification ruling. A sample was submitted and will be returned separately. The product under consideration is described as a “4FT Christmas Willow Tree.” This artificial willow tree is principally made from plastic. The willow-like branches are leafless and feature 216 warm white LED lights. The top half of the tree is fitted into the lower half to assemble the tree, which will stand four feet tall. It is intended to serve as a decoration and can be used either outdoors or indoors. 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 willow tree meets the requirements set forth by this heading, specifically it resembles the natural products, is assembled from various parts by fitting into one another, and is not subject to any of the listed exclusions, classification within heading 6702 would be appropriate for this product. Please also refer to Headquarters ruling H305354, dated February 25, 2020. The applicable subheading for the “4FT Christmas Willow Tree” 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