CLA-2-67:RR:NC:SP:222 D83736
Ms. Lisa Peterson
Midwest of Cannon Falls
P. O. Box 20
Cannon Falls, MN 55009-0020
RE: The tariff classification of artificial fruit from the
Philippines.
Dear Ms. Peterson:
In your letter dated October 12, 1998, you requested a
tariff classification ruling.
You have submitted two samples that are composed of plastic.
The first sample, a pineapple, is identified as item
#8830C99WH. The pineapple has a golden color with a green top.
It measures approximately 10 inches high with a circumference of
approximately 13 inches. The base is designed so the artificial
fruit can be placed upright on a table top.
The second sample, a pear, is identified as item #8762C99WH.
The pear has a yellow and green color. It measures approximately
3-1/2 inches high and approximately 2 inches wide. The base is a
flat surface so the pear can be placed in an upright position on
a table top or mantle.
You state that both items are made by coating a plastic mold
with capiz (a material derived from sea shells) and then
laminating both. Our examination shows that the pineapple is
made using a hollow plastic mold and has plastic leaves glued to
the top. The pear is made using a solid styrofoam mold to which
a stem has been glued. The essential character of both items is
imparted by the capiz coating.
You state that these items will appear in your Christmas
catalog but will not be shown hanging from a tree. Neither item
has any means of attachment for hanging and neither motif is
associated with Christmas festivities. Neither item is
classifiable as festive articles in heading 9505 Harmonized
Tariff Schedule of the United States (HTS).
The applicable subheading for the artificial pineapple and
pear fruit will be 6702.90.6500, HTS, 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.
Articles which are classifiable under subheading
6702.90.6500, HTS, which are products of the Philippines are
entitled to duty free treatment under the Generalized System of
Preferences (GSP) upon compliance with all applicable
regulations.
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 Alice
Masterson at 212-466-5892.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division