CLA-2-67:OT:RR:NC:N4:415
Mr. Joseph Stinson
Omni Global Sourcing Solutions, Inc.
4050 South 26th Street, Suite 200
Philadelphia, PA 19112
RE: The tariff classification of assorted decorative fall picks from China.
Dear Mr. Stinson:
In your letter dated January 9, 2018, you requested a tariff classification ruling.
A sample of each pick was provided with your submission.
The assortment of fall picks come in six varieties.
The first item, 8-85795-07873-7, consists of a foam pumpkin, a sprig of foam berries, a plastic twig, and a sprig with fabric leaves.
The second item, 8-85795-07874-4, consists of an artificial flower with fabric petals, a foam acorn, a sprig of foam berries, and a sprig with fabric leaves.
The third item, 8-85795-07875-1, consists of an artificial flower with fabric petals, what is described as a sprig of fabric leaves that has more the appearance of fabric pheasant feathers, a small cluster of foam berries, and two fabric leaves.
The fourth item, 8-85795-07876-8, consists of a foam pumpkin, two fabric leaves, a small pine cone, and small bunch of foam berries.
The fifth item, 8-85795-07877-5, consists of a sprig of foam berries, a large pine cone, a foam acorn, and a small pine cone.
The sixth item, 8-85795-07878-2, consists of a fabric leaf, what is described as a sprig of fabric leaves that has more the appearance of fabric pheasant feathers, a head of cotton, and a large pine cone.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRI)s, taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of these picks in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. In this instance, each pick has one item that predominates in weight, value, and visual appeal. Items 8-85795-07873-7 and 8-85795-07876-8 will be classified by the foam pumpkin. Items 8-85795-07874-4 and 8-85795-07875-1 will be classified by the artificial flower with fabric leaves. Items 8-85795-07877-5 and 8-85795-07878-2 will be classified by the pine cone.
The applicable subheading for item numbers 8-85795-07873-7 and 8-85795-07876-8 will be 6702.10.2000, HTSUS, which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f plastics: [a]ssembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods.” The column one, general rate of duty is 8.4 percent ad valorem.
The applicable subheading for item numbers 8-85795-07874-4 and 8-85795-07875-1 will be 6702.90.3500, HTSUS, which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f other materials: [o]ther: [o]f man-made fibers.” The column one, general rate of duty is 9 percent ad valorem.
The applicable subheading for item numbers 8-85795-07877-5 and 8-85795-07878-2 will be 0604.90.6000, HTSUS, which provides for “[f]oliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 7 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 https://hts.usitc.gov/current.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division