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

N325446 May 4, 2022 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Mr. Vick Sutanto Starlite Creations, Inc. 727 Brea Canyon Road, Suite 4 Walnut, CA 91789 RE: The tariff classification of a lighted artificial birch tree from Indonesia. Dear Mr. Sutanto: In your letter dated March 31, 2022, you requested a tariff classification ruling. A sample was submitted and will be returned separately. The product under consideration is described as a “4FT Leafless LED Birch Tree.” The artificial birch tree stands four feet tall and is intended to serve as a decoration, which can be used either indoors or outdoors. Metal stakes are included to secure the base if used outside. The trunk of the tree is made from polypropylene (PP) plastic, and the branches are made of iron and incorporate 150 LED lights on a slim copper wire. The lights are warm white in color and function only in a steady-on mode. The trunk and branches are wrapped with polyethylene (PE) plastic film that has a birch bark-like appearance. From review of the sample, we find this product most similar to the product ruled upon in N311730, dated May 26, 2020, as the subject tree is primarily constructed by binding the various parts with the plastic film. The applicable subheading for the “4FT Leafless LED Birch Tree” will be 6702.10.2000, 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 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