The tariff classification of a set of two decorative artificial corn pieces from China

N359819 April 1, 2026 CLA-2:OT:RR:NC:CEE008:N1:126 CATEGORY: Classification TARIFF NO.: 7018.90.5000 Ryan Lickfeld Geodis USA LLC 5101 S. Broad St. Philadelphia, PA 19112 RE: The tariff classification of a set of two decorative artificial corn pieces from China Dear Mr. Lickfeld: In your letter dated March 18, 2026, on behalf of CVS Pharmacy, Inc., you requested a tariff classification ruling. The merchandise under consideration is identified as item 741554, a set of two decorative artificial corn pieces. Each piece consists of a Styrofoam core that is wholly covered with glass beads representing corn kernels. Natural corn leaves are attached at the top of each piece, and the two corn forms are bound together with a jute rope. You suggested classification in either heading 6702 (artificial fruit) or heading 7018 (articles of glass beads), depending on which component imparts the essential character. As the article is a composite good consisting of a Styrofoam core, glass beads, natural corn leaves, and jute rope, classification is determined by the component that imparts the essential character pursuant to General Rule of Interpretation (GRI) 3(b). In this case, the glass beads wholly cover the exterior surface and provide the visual identity, decorative appearance, and the dominant material character of the item. Accordingly, the essential character is imparted by the glass beads. The applicable subheading for the two decorative artificial pieces of corn will be 7018.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Glass beads, imitation pearls, imitations precious and semiprecious stones and similar glass smallwares and articles thereof other than imitation jewelry…Other: Other.” The general rate of duty will be 6.6 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Yani De Leon at yaniri.deleon@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division