CLA-2-67:OT:RR:NC:N4:425
Mr. Joseph Stinson
Omni Global Sourcing Solutions, Inc.
4050 S. 26th Street, #200
Philadelphia, PA 19112
RE: The tariff classification of a Lighted Topiary Tree from China.
Dear Mr. Stinson:
In your letter dated August 3, 2016, you requested a tariff classification ruling.
The submitted sample identified as item # 9040908, the Lighted Topiary Tree, consists of a battery powered, pre-lit topiary tree that measures approximately 30” in height and is “planted” in a square plastic planter base. The tree features two ball-shaped forms covered by snap-on leaf and stem sections that fit into one another, and are attached to a plastic “trunk.” The tree is pre-lit with 25 white LED bulbs permanently attached to the tree that are powered by batteries that can be set for illumination via a timer.
Although you suggest classification under tariff subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), the article utilizes light purely for its decorative effect. Any lighting, if there is any of the surrounding area, it is only incidental to use of the importation as a decorative article. Decorations are excluded from heading 9405 by Note 1(l) to chapter 94 of the HTSUS.
The applicable subheading for item # 9040908 will be 6702.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Artificial flowers, foliage and fruit and parts thereof...: of plastics: other, including parts.” The rate of duty will be 3.4 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 Wayne Kessler at wayne.kessler.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division