CLA-2-67:OT:RR:NC:N4:415
Steven Kleinberg
Reliance Trading Corporation of America
135 Village Green
Port Washington, NY 11050
RE: The tariff classification of an artificial poinsettia bush from China.
Dear Mr. Kleinberg:
In your letter dated March 1, 2024, you requested a tariff classification ruling.
An image was submitted in lieu of a sample.
The product under consideration is described as a large poinsettia bush. It is fashioned with three or five plastic stems that are permanently bound together at the base. Each poinsettia bush consists of velvet polyester woven fabric fashioned into leaves. The leaves and plastic buds are attached to plastic coated wire stems with tape. There is gold or silver glitter on the pistils. The poinsettia bush is composed predominately from polyester woven fabric. The bush will measure 19 inches high and will come in either a red or white version.
In your submission, you wanted confirmation on if this poinsettia bush is appropriately classified within subheading 9505.10.5020, Harmonized Tariff Schedule of the United States (HTSUS). It is not, and we reference Headquarters ruling 950999, dated April 16, 1992, to support this opinion. It states, “[n]ote that picks, sprigs, sprays, swags, branches, -- incomplete articles -- no matter what they are made of or what flower they represent, are all classifiable in Chapter 67 – the only exception being mistletoe sprays which are classifiable in 9505.10.” We find this poinsettia bush to also be an incomplete article. As such, it is classifiable within heading 6702 as it meets the requirements of the heading, and the man-made fabric leaves would impart the essential character to this artificial plant, General Rule of Interpretation 3(b) noted. This product is also similar to the poinsettia bush ruled upon in N101903, dated May 18, 2010, and we will classify it consistent with this past ruling.
The applicable subheading for this large poinsettia bush will be 6702.90.3500, 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]f man-made fibers.” The column one, general rate of duty is nine 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 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