CLA-2-67:OT:RR:NC:N2:222
Mr. Ray Reynolds
Lee Hardeman Customs Broker, Inc.
P.O. Box 45545
Atlanta, GA 30320-0545
RE: The tariff classification of plastic carrots covered with paper from China
Dear Mr. Reynolds:
In your letter dated August 8, 2008, on behalf of NL-Star Home Décor, LLC, you requested a tariff classification ruling.
The submitted sample is identified as artificial carrots, item number SA8621. This item is comprised of three artificial carrots that are bound together with a jute cord that can function as a hanger for the carrots. Each of the carrots is made of a foam plastic material that is completely covered with two different shades of orange colored paper. The paper is comprised of multiple twisted strands that are wrapped around and glued to the foam plastic base. Attached to the top of each carrot is shredded maize leaf that is dyed green.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The foam plastic core provides this item with the bulk and shape. However the orange colored paper that covers the foam plastic core provides the texture, markings and color. The orange colored paper imparts the visual impact and consumer appeal of the item. Therefore, it is the opinion of this office that the orange colored paper provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for item number SA8621 will be 6702.90.6500, 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 rate of duty will be 17 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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division