CLA-2-67:OT:RR:NC:3:348
Ms. Mary Brinkman
Kohl’s Department Stores
N56 W17000 Ridgewood Drive-South Dock
Menomonee Falls, WI 53051
RE: The tariff classification of plastic decorative cranberries from China.
Dear Ms. Brinkman:
In your letter dated March 7, 2012, you requested a tariff classification ruling. The sample is being returned per your request.
The sample submitted is a container with approximately 60 plastic cranberries. The cranberries are made from Styrofoam covered in a plastic coating with little plastic beads added to give them a sugar effect. In your letter you state the cranberries will be used for holiday decoration and sold during the Christmas season, however, these cranberries are not recognized as a festive motif.
The applicable subheading for the plastic decorative cranberries will be 6702.10.4000, 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 plastics: Other, including parts. The rate of duty will be 3.4 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division