CLA-2-67:OT:RR:NC:N4:415
Ms. Krisanne Fischer
C/O Bernadette Placido – Mail Code 232
Customs Compliance
QVC, Inc.
1200 Wilson Drive
West Chester, PA 19380
RE: The tariff classification of a lighted artificial sprig from China.
Dear Ms. Fischer:
In your letter dated May 21, 2018, you requested a tariff classification ruling.
A sample was submitted with your ruling request and will be returned separately.
The article under consideration, QVC item number H215755, is described as a three-foot sprig with 60 micro lights. From the sample provided, the article has several branches that contain bundles of artificial pine needles and white LED lights. These branches are then wrapped at the base to form the sprig. The bottom of the sprig is bound with nylon wire and then wrapped in brown paper. The branches have a metal core that is wrapped with plastic. This wrap also secures the plastic needles. The sprig has a wire that connects to a plastic battery box that powers and controls the lights. The lights can provide a steady or twinkling light. They can be operated in three modes, steady on, steady on with timer, and twinkle with timer.
In your request, you suggested that this article could potentially be classified under tariff subheading 9405.40.8440, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, in pertinent part, “[o]ther electric lamps and lighting fittings: [o]ther: [o]ther: [o]ther.” However, the sprig with micro lights does not meet the definition of a “lamp” that provides sufficient useful lighting to a room. This article utilizes light purely for its decorative effect. Any useful lighting, if any, is only incidental to use of the importation as a decorative article. Additionally, decorations are excluded from Chapter 94, per Chapter 94 Note 1(l). As this is a decorative article, classification under heading 9405, HTSUS, is excluded.
Classification of merchandise under the 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 articles 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. For this sprig, the value, weight, and overall visual impact were considered in determining which component provides the essential character, GRI 3 (b) noted.
It is this office’s opinion that the plastic needles and plastic wrap are what provides this sprig with the general appearance of foliage. To be considered artificial foliage of heading 6702, the article must be made by assembling various parts by binding, gluing, assembling by fitting into one another or similar methods. In this instance, the sprig is formed by binding the artificial pine needles with the plastic wrap.
As the artificial needles and wrap provide the essential character and are plastic, the applicable subheading for the lighted sprig, QVC item number H215755, 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.
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