CLA-2-14:OT:RR:NC:N2:235
Ms. Keri Masternak
Cornerstone Brands, Inc.
5568 West Chester Rd.
West Chester, Ohio 45069
RE: The tariff classification of a Star Anise Tree from India
Dear Ms. Masternak:
In your letter dated March 31, 2008, on behalf of Garnet Hill, you requested a tariff classification ruling. The samples which you submitted are being returned as requested.
The subject product is a Star Anise tree that will be imported in various sizes. The support for the tree consists of a cone made of particle board, stuffed with paper, and wrapped in thread and fibers. The entire exterior surface of the cone is covered with the star shaped fruit of the Star Anise tree. The trees also have several red plastic berries randomly glued to the exterior surface of the cone. The Star Anise fruit in addition to being decorative, also provides a very strong scent to the product. The fruit has been cut in half vertically exposing the seed that is contained inside the fruit. You state that the item is intended as a Christmas decoration, and is not intended for consumption.
The applicable subheading for the Star Anise tree will be 1404.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vegetable products not elsewhere specified or included…other. The rate of duty will be free.
 Importation of these products may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location: U.S. Department of Agriculture
A.P.H.I.S., PPQ
4700 River Road, Unit 136
Riverdale, MD 20737
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 Paul Hodgkiss at 646-733-3046.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division