The tariff classification of a three-tier artificial pumpkin decoration from China.

N323452 January 12, 2022 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Ms. Ivy YangBansco Enterprise LimitedRoom 1607, Diya Tower, Jindi Building, Zhong Shan Yi Road Guangzhou, 510000China RE: The tariff classification of a three-tier artificial pumpkin decoration from China. Dear Ms. Yang: In your letter dated December 31, 2021, you requested a tariff classification ruling. An image was submitted in lieu of a sample. The product under consideration is described as the “Harvest 3 Tier Fabric Pumpkin,” SKU number 31697001. The decoration consists of three fabric pumpkins of descending sizes stacked atop each other. The pumpkins are shaped with stitching, filled with polyester fiber, and are made of a polyester fabric featuring a large plaid pattern in various shades of orange, brown, and white. A realistic plastic stem and a reddish fabric leaf are affixed to the top pumpkin. Per your correspondence, this decoration, including the stem, leaf, and the three pumpkins, is constructed using adhesive. The decoration stands ten inches high. As the components are assembled utilizing glue, this decoration meets the requirements to be appropriately classified within heading 6702, and it is the polyester fabric which would impart the essential character to the pumpkins, GRI 6 and 3(b) noted. The applicable subheading for the “Harvest 3 Tier Fabric Pumpkin,” SKU number 31697001, will be 6702.90.3500, Harmonized Tariff Schedule of the United States (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. Please note that modifications to the Harmonized Tariff Schedule of the United States (HTSUS) [to align the HTSUS on the 2022 version of the Harmonized Commodity Description and Coding System] pursuant to Section 1206 of the Omnibus Trade and Competitiveness Act of 1988 are forthcoming. These modifications, made by Presidential Proclamation 10326 and set forth in Annexes I, II.A, and II.B of U.S. International Trade Commission Publication 5240, will be effective on January 27, 2022. To the extent that the modifications to the HTSUS impact the classification of the merchandise subject to this ruling, you may submit a new ruling request at that time. 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