CLA-2-67:OT:RR:NC:N2:222
Ms. Tammie Oliver
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of an artificial pumpkin covered with camphor leaves from China
Dear Ms. Oliver:
In your letter dated March 5, 2009, you requested a tariff classification ruling.
The submitted sample is identified as a Decorative Pumpkin, style# S07701A. This item is an artificial pumpkin that is composed of a foam plastic core which is covered with camphor leaves that have been dyed and lacquered. There are also pieces of vine that are randomly attached. The stem of the pumpkin is made of birch twigs that are less than 1 cm in diameter and kept together with paper covered wire. Attached to the top of the pumpkin are two natural leaves that are glued to a paper backing that is cut to size. The leaves are situated one on each side of the stem. All components of this item appear to be assembled by means of glue. The entire item measures approximately 7-1/2 inches in diameter and stands approximately 6-1/2 inches in height. As you requested, the sample will be returned to you. 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 camphor leaves that covers the foam plastic core provides the texture, markings and color. The camphor leaves impart the visual impact and consumer appeal of the item. Therefore, it is the opinion of this office that the camphor leaves provide this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for style# S07701A 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