CLA-2-67:OT:RR:NC:N4:415
Emina Pasic
Far East Brokers and Consultants, Inc.
3644 Philips Highway
Jacksonville, FL 32207
RE: The tariff classification of an artificial bamboo plant from China.
Dear Ms. Pasic:
In your letter dated April 9, 2024, you requested a tariff classification ruling on behalf of your client, Old East Co., aka Dollar General.
A sample was submitted and will be retained as requested.
The product under consideration is described as the “PS Faux Bamboo Plant.” This item consists of green colored artificial foliage affixed to natural bamboo that is imbedded in concrete within a polyethylene plastic pot. You indicate that the polyester fabric leaves are glued to the molded plastic stems. These stems are then fit into the bamboo and secured with glue, then the bamboo is inserted into the pot which has been filled with concrete. There will be nine pieces of bamboo used to create this item. They will be of varying heights and will all have a diameter of about .75 inches. The artificial plant and pot together measure approximately four feet in height. Your submission states the bamboo has been dried and is unable to propagate. We note that the artificial foliage and natural bamboo hold similar values and weights and predominate over the other components.
In your letter, you stated that you believe this product is appropriately classified under subheading 6702.90.6500, Harmonized Tariff Schedule of the United States (HTSUS). As this article resembles the natural product and is made by assembling various parts by gluing, we agree it is appropriately classified within heading 6702, though we disagree on the classification at the subheading level. This office holds the opinion that it is the leaves made of man-made fibers that would impart the essential character as they hold a significant amount of the weight and value, and further, they provide this item with its overall visual appeal and give the artificial plant its life-like appearance, General Rules of Interpretation 6 and 3(b) noted.
The applicable subheading for the “PS Faux Bamboo Plant” 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