CLA-2-67:OT:RR:NC:N4:415
Ms. Hailey S. Yonker
HSNi
One HSN Drive
Saint Petersburg, FL 33716
RE: The tariff classification of an artificial berry garland from China.
Dear Ms. Yonker:
In your letter dated March 14, 2018, you requested a tariff classification ruling.
The article under consideration, item number 162240, is described as a five-foot berry garland. The garland consists of clusters of red berries and green leaves that are attached to a bendable brown branch. The berries are primarily constructed from polystyrene plastic foam. The green leaves are made using polyester fabric. The branch is iron wire wrapped in brown paper. The berries are attached to the molded plastic stems using glue. The leaves are affixed to the stems using heat. The berry and leaf clusters are then bound to the wire branch using the paper. The garland is intended for indoor use and is not lighted. It is predominately plastic by value and weight.
The applicable subheading for the berry garland, item number 162240, will be 6702.10.2000, Harmonized Tariff Schedule of the United States (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