The tariff classification of artificial succulents in decorative pots from China.

N326595 June 22, 2022 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.40.0090; 6702.10.2000 Ms. Cheryl Barnes Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of artificial succulents in decorative pots from China. Dear Ms. Barnes: In your letter dated June 10, 2022, you requested a tariff classification ruling. Images were submitted in lieu of a sample. There are two products under consideration. The first item, SKU number 33626401, features an artificial succulent measuring 2.625 inches (diameter) by 1.375 inches (height), which is assembled from multiple parts and glued together. It sits inside a bird shaped planter made from cement that is four inches (length) by 2.625 (width) by 2.625 inches (height). The succulent has small stones around the base and is affixed with adhesive to a polystyrene foam base permanently glued to the inside of the bird container. The second item, SKU 33626901, has an artificial succulent in an elephant shaped planter made from resin. The elephant pot measures 5.25 inches (length) by 2.2125 (width) by 3.875 inches (height) and the succulent is 2.25 inches (diameter) by one inch (height). It also features small stones and sand around the base of the succulent, which has been attached to a polystyrene foam base and permanently glued to the container. The succulent is formed in one piece from polyethylene plastic. We hold the opinion that the artificial succulents impart the essential character for both products, General Rule of Interpretation 3(b) noted. As the first one is constructed from various parts using glue, it is appropriately classified within heading 6702. The second one would be classified according to its constituent material as it does not meet the construction requirements of heading 6702, which is plastic, and would fall to heading 3926. The applicable subheading for the artificial succulent in the bird-shaped planter, SKU number 33626401, 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. The applicable subheading for the artificial succulent in the elephant-shaped planter, SKU number 33626901, 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. 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