CLA-2-67:OT:RR:NC:N4:415
Mr. Joseph J. Kenny
Geodis USA, Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of artificial pumpkins from China.
Dear Mr. Kenny:
In your letter dated February 17, 2022, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc.
Images were provided in lieu of samples. Both products under consideration are decorative pumpkins.
The first pumpkin, item number 637388, is molded in one piece from agglomerated stone, a mixture of plastic resin and natural stone powder, with the stem being part of the body and not separately attached. It has a slightly flattened but fully formed three-dimensional shape and generally resembles a natural pumpkin. The exterior surface of the pumpkin has a burlap appearance derived from the mold and paint. It is six inches tall and 7.5 inches in diameter. Glued to the stem is a single leaf made from linen.
The second pumpkin, item number 519548, is molded in one piece from stoneware ceramic material, with the stem being part of the body and not separately attached. There are two similar styles distinguished by size and color, not by construction. They are about 4.5 inches tall. Both styles have a slightly elongated but fully formed three-dimensional shape with a flattened bottom. Both generally resemble a natural pumpkin. Glued to the stem is a single leaf and vine made from base metal.
The classification of similar pumpkins is addressed in Headquarters ruling H280416, dated December 18, 2017. As these pumpkins resemble the natural products, and are made by assembling various parts by gluing, they are appropriately classified within heading 6702.
The applicable subheading for these artificial pumpkins, item numbers 637388 and 519548, will be 6702.90.6500, 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 other materials: [o]ther: [o]ther.” The column one, general rate of duty is 17 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6702.90.6500, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6702.90.6500, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 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