CLA-2-67:OT:RR:NC:N4:415
Wu Xiao Fang
Hanka Home
8/F, 17 (No. 9 Building), Pingcheng North Road, Haicang District
Xiamen City, Fujian Province 361026
China
RE: The tariff classification of an artificial plastic pear from China.
Dear Ms. Wu:
In your letter dated January 13, 2026, you requested a tariff classification ruling.
Images were provided in lieu of a sample.
The product under consideration is described as an artificial pear decoration. It consists of a polyresin plastic
body, that is flocked, and an iron stem. Your submission indicates the stem is secured with adhesive and this
article measures 3 inches by 3 inches by 5.5 inches.
We find this artificial fruit 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 the
plastic body imparts the essential character to this composite good, General Rules of Interpretation 6 and 3(b)
noted.
The applicable subheading for this artificial pear decoration will be 6702.10.2000, 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 plastics: [a]ssembled by binding with flexible
materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods.” The column one,
general rate of duty is 8.4 percent ad valorem.
The duties cited above are current as of this ruling’s issuance. 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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 and Border Protection
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, please contact
National Import Specialist Kristopher Burton at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division