CLA-2-67:OT:RR:NC:N4:415
Nancy Zhang
Century World Wide (HK) Ltd.
Longjiang Village, Daling Shan Town
Dongguan, 523800
China
RE: The tariff classification of an artificial pumpkin from China.
Dear Ms. Zhang:
In your letter dated December 20, 2023, you requested a tariff classification ruling.
An image was submitted in lieu of a sample.
The product under consideration is described as a “Paper Pumpkin,” item number DV6-OXRFA503. This decorative item has a polystyrene foam core that is covered with paper and features a realistic looking plastic stem. Per your correspondence, the paper outer surface is glued to the core and the plastic stem is glued to the top of the pumpkin. It will come in four different colors: white, yellow, orange, and a darker shade of orange. Further, you indicate they will be sold individually.
You state that you believe this pumpkin is appropriately classified within subheading 6702.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artificial flowers, foliage and fruit made of man-made fibers. We disagree. We do find this pumpkin meets the requirements set forth by heading 6702, 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 this heading appropriate. At the subheading level, we hold the opinion that the paper outer surface of the pumpkin imparts the essential character to this composite good, General Rules of Interpretation 6 and 3(b) noted. As the paper would not be considered made from man-made fibers, the proposed subheading would not be appropriate for this product and instead it would be classified as being made “of other materials.”
The applicable subheading for this “Paper Pumpkin,” item number DV6-OXRFA503, 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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