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 an artificial pumpkin from China.
Dear Mr. Kenny:
In your letter dated February 7, 2023, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc.
An image was provided in lieu of a sample.
The product under consideration is described as a “Woven Pumpkin,” item number 366604. It has a polyfoam core that is covered with a natural-colored woven cattail grass and features a realistic looking plastic stem. The woven grass outer surface is glued to the core, and per your correspondence, the plastic stem is also glued to the top of the pumpkin. It is intended to be displayed as a home decoration and measures 6.5 inches in diameter and 7.75 inches tall.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. As per the ENs, heading 6702 covers “[a]rtificial flowers, foliage and fruit in forms resembling the natural products, made by assembling various parts (by binding, glueing, assembling by fitting into one another or similar methods).” This pumpkin meets the requirements set forth by this heading, specifically it resembles the natural product, is assembled from various parts by gluing, and is not subject to any of the listed exclusions, making classification within heading 6702 appropriate. Further, we note that the natural woven cattail grass imparts the essential character to this composite good, General Rules of Interpretation, 6 and 3(b) noted.
The applicable subheading for this “Woven Pumpkin,” item number 366604, will be 6702.90.6500, 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