United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J83627 - NY J83673 > NY J83639

Previous Ruling Next Ruling
NY J83639

May 5, 2003

CLA-2-67:RR:NC:SP:225 J83639


TARIFF NO. 6702.90.6500

Mr. R. Trace Garrett
Associated Merchandising Corporation
500 Seventh Avenue
New York, NY 10018

RE: The tariff classification of artificial foliage from the Phillipines.

Dear Mr. Garrett:

In your letter dated April 15, 2003, you requested a classification ruling.

The submitted sample is identified as style number HW068R. It is a Christmas decoration that is composed of lab-produced alum (rock salt) crystals, styrofoam and a wooden rod attached to a resin base. This decoration is made in the shape of a topiary tree. The styrofoam forms the shape of the tree and the rock salt crystals are glued onto the styrofoam.

Your letter of inquiry states that this article would be sold during the Christmas holiday season. However, there are no accepted symbols or motifs that would dedicate its use specifically for Christmas. You also state it is your belief that this product would be classified under subheading 6815.99.4000. This product is not classified as an article of mineral substance in subheading 6815.99.4000, because the component which represents the essential character of the item is a synthetic chemical, not a natural mineral.

The sample is returned as you requested.

The applicable subheading for the artificial topiary tree will be 6702.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of other materials: Other: Other. The rate of duty will be 17 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Alice Wong at 646-733-3026.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: