Ms. Emily Williams
D. Smith Associates, Inc.
40 Reservoir Park Dr., Suite C
Rockland, MA 02370
RE: Request for reconsideration of NY N276426; Tariff classification of artificial gourds
Dear Ms. Williams
This is in response to your August 3, 2016 request, to the National Commodity Specialist Division (“NCSD”), for reconsideration of New York Ruling Letter (“NY”) N276426, dated June 28, 2016. In that ruling, we found that the proper classification of two types of artificial gourds was in subheading 6702.90.65, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of other materials: Other: Other.” The artificial gourds at issue consist of two different styles. One style is described as a “pear-shaped stone pumpkin that measures approximately 6.75" in height and 16" at its widest diameter” with a faux textile surface in white or orange and two textile leaves dusted with gold glitter that are glued to the stem. The second style is described as “pear-shaped pumpkins that measure approximately 3.25" in height and 7.25" at their widest diameter,” made of orange-colored stone with metal leaves glued to the stem. The gourds feature the imprinted words “Country Harvest” or “Welcome Friends” on the front. Your letter was forwarded to us for reply. We regret the delay.
Although your reconsideration request now refers to the merchandise as gourds, they were specifically identified as pumpkins in the original ruling request, and were classified accordingly. The Merriam-Webster Online Dictionary defines a “pumpkin” as the following:
a fruit of any of various cultivars of herbaceous plants (Cucurbita pepo, C. maxima, C. moschata, and C. mixta synonym C. argyrosperma) of the gourd family that is typically round and orange but may be another color or shape, that has a hard usually smooth skin with shallow longitudinal grooves, and that is grown for ornamental use or for its fibrous pale flesh used especially in baking or as feed for livestock.
Merriam-Webster Online Dictionary, http://www.m-w.com (last visited on November 16, 2017). The Oxford English Dictionary defines a “gourd” as “the large fleshy fruit of the trailing or climbing plants of the family Cucurbitaceæ; spec. the fruit of Lagenaria vulgaris, which when dried and hollowed out is used as a vessel.” Oxford English Dictionary, http://www.oed.com (last visited on November 16, 2017). Heading 6702, HTSUS, specifically provides for artificial fruit. As various dictionaries define pumpkins and gourds as fruit, decorative articles in the form of pumpkins or gourds would fall under heading 6702, HTSUS, as artificial fruit. Because both items constitute fruit, misidentifying the gourds as pumpkins in the original ruling request does not change the classification analysis.
You assert that the subject merchandise is an artificial vegetable that is “a one piece mold, with the exception of the leaves on both items.” Accordingly, you argue that the merchandise should be classified in subheading 6810.99.0080, HTSUS, which provides for “[a]rticles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Other: Other.”
First, as we explained above, gourds are considered fruit according to various dictionary definitions. Moreover, we have recognized gourds as fruit in past rulings where we held that artificial gourds were classifiable in heading 6702, HTSUS. See, e.g., Headquarters Ruling Letter (“HQ”) W968060, dated October 5, 2006; HQ W968067, dated October 5, 2006; NY N220877, dated July 10, 2012; NY N022411, dated February 22, 2008; and NY N025993, dated May 9, 2008).
In addition, Note 3 to Chapter 67 states that Heading 6702 does not cover “[a]rtificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by molding, forging, carving, stamping or other process or consisting of parts assembled otherwise than by binding, gluing, fitting into one another or similar methods.” The instant gourds consist of a molded piece and parts assembled by gluing. Hence, Note 3 to Chapter 67 of the HTSUS does not apply because the artificial gourds are not obtained in one piece, as they are not fashioned entirely from one solid material. Rather, the subject gourds are made of different materials, including the stone body and either textile or metal leaves that are glued onto the body. Therefore, they are not excluded from heading 6702, HTSUS. As the subject gourds are more specifically provided for in heading 6702, HTSUS, they are not classifiable in heading 6810, HTSUS.
Our finding is consistent with past rulings where we classified similar articles of artificial flowers, foliage or fruit consisting of stems or leaves that were glued onto a molded body in heading 6702, HTSUS. For example, in NY N236608, dated January 17, 2013, we classified a pumpkin decoration formed in a mold with a plastic stem that was inserted and glued onto the top of the pumpkin in subheading 6702.10.20, HTSUS. See also, NY N236079, dated December 21, 2012 (classifying in subheading 6702.10.20, HTSUS, a pumpkin decoration formed in one piece by molding, with a polyester square fabric decorated with flowers or leaves that is glued to the front of the pumpkin and a leaf and pipe cleaner that are glued to the stem); NY N244009, dated July 29, 2013 (classifying in subheading 6702.10.20, HTSUS, a pumpkin decoration formed in a mold with plastic stems that are inserted and glued to the top of the pumpkin); NY N153445, dated April 12, 2011 (classifying in subheading 6702.10.20, HTSUS, a pomegranate vase filler made in a solid plastic foam mold with a twig stem glued on the top of the plastic pomegranate); and NY D83736, dated November 18, 1998 (classifying in subheading 6702.90.65, HTSUS, an artificial pear and pineapple made using a plastic or Styrofoam mold with plastic leaves or stems glued to the artificial fruit).
Thus, we affirm our decision in NY N276426 that the proper classification of two types of artificial gourds is under subheading 6702.90.65, HTSUS, which provides for “Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of other materials: Other: Other.” The rate of duty is 17% 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 on the World Wide Web at www.usitc.gov.
Sincerely,
Allyson R. Mattanah, Chief
Chemicals, Petroleum, Metals and Miscellaneous Classification Branch