CLA-2-83:OT:RR:NC:N5:121
Ryan Lickfeld
Geodis USA LLC
5101 S Broad St.
Philadelphia, PA 19112
RE: The tariff classification of a decorative wire pumpkin from China
Dear Mr. Lickfeld:
In your letter dated March 12, 2026, you requested a tariff classification ruling. Photographs and descriptions
of the merchandise were included in your inquiry.
The article under consideration is described as a decorative wire pumpkin, item number 305969 26-26X004.
It consists of eight pieces of iron wire that form the structure of a pumpkin and an additional steel wire that
ends in a spring-like shape represents the stem at the top. An arrangement of autumn artificial foliage made
of plastic, polyester, polyfoam, pinecone, and rattan is attached to the bottom center of the wire frame.
The decorative wire pumpkin is composed of different components (base metal, plastic, polyester, polyfoam,
pinecone, and rattan) and is considered a composite good. The Explanatory Notes to the Harmonized Tariff
Schedule of the United States (HTSUS), GRI 3(b) (VIII), state that the factor which determines essential
character will vary between different kinds of goods. It may for example, be determined by the nature of the
materials or components, its bulk, quantity, weight, or value, or by the role of a constituent material in
relation to the use of the goods. When the essential character of a composite good can be determined, the
whole product is classified as if it consists only of the material or component that imparts the essential
character to the composite good. If no essential character for the composite good can be determined, then
Rule 3(c) provides that classification will be determined by the heading which occurs last in numerical order
among those headings which equally merit consideration. This office finds that the iron component imparts
the essential character because it gives structure to the article and also provides visual appeal. The artificial
foliage made of plastic, polyester, polyfoam, pinecone, and rattan is of less significance because it merely
serves to enhance the decorative effect of the wire pumpkin structure.
The applicable subheading for the decorative wire pumpkin, item number 305969 26-26X004 will be
8306.29.0000, HTSUS, which provides for Bells, gongs and the like, nonelectric, of base metal; statuettes
and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base
metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other. The rate of duty
will be Free.
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 the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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 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, please contact
National Import Specialist Jennifer Jameson at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division