CLA-2-67:OT:RR:NC:N2:222
Ms. Susan Davis
Blue Ribbon Pet Products, Inc.
75 Modular Avenue
Commack, NY 11725
RE: The tariff classification of plastic aquarium or terrarium plants from China
Dear Ms. Davis:
In your letter dated January 27, 2009, you requested a tariff classification ruling.
The two submitted samples are identified as plastic plants. They are comprised of multi-colored plastic foliage and assembled by means of fitting different parts into one another and using an adhesive. Each plant is situated in a base made of gravel rock and pebbles that are bound together with a clear poly-resin. These plants are designed to be used as decorations in aquariums or terrariums.
These items are considered to be a composite good within the meaning of General Rule Interpretation (GRI) 3. The multi-colored plastic foliage provides the ornamental and decorative appeal of these items, gives them their unique quality and serves to make them distinct. The poly-resin and gravel mix serves the subordinate role of providing a base for the artificial foliage. Therefore, it is the opinion of this office that the multi-colored plastic foliage provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the plastic plants will be 6702.10.2000, 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 plastics: assembled by binding with flexible materials such as wire, paper, textile materials or foil, or by gluing or by similar methods. The rate of duty will be 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 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