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 > 2008 NY Rulings > NY N025922 - NY N025992 > NY N025967

Previous Ruling Next Ruling
NY N025967

May 9, 2008



TARIFF NO.: 6702.90.3500

Ms. Una Gauthier
Barthco International, Inc.
2200 Broening Highway
Suite 200
Baltimore, MD 21224

RE: The tariff classification of artificial foliage, pumpkins and natural pinecones in wire basket from China

Dear Ms. Gauthier:

In your letter dated April 8, 2008, on behalf of CVS/Pharmacy, you requested a tariff classification ruling.

The submitted samples are identified as pumpkin wire basket decorations, CVS item number 457060. Two samples were submitted, each with the same item number. Each item is comprised of an arrangement of twenty-three artificial leaves made of polyester, two small artificial pumpkins made of polystyrene foam plastic material, artificial grass made of plastic material and three natural pine cones. The only visible difference between the two samples is that in one, the leaves are a combination of green and yellow in color, and in the other, the leaves are a combination of red and yellow in color.

The arrangement of each item is contained within a wire basket, which is comprised of eight vertical wire spokes, each with a curved shape. The spokes are all spaced from each other, the measurement of the spacing varying from 2” apart to 2-7/8” apart. The spacing of the spokes allows for easy viewing of the arrangement contained within the wire basket. In fact, many of the leaves protrude through the wire spokes, so that although they are attached to the arrangement within the wire basket, they are not completely contained within the basket.

The curved shape of the spokes, when viewed in total, is intended to create the general shape of an outline of a pumpkin. Printed on the paper label attached to each item are the words “Pumpkin Wire Basket.” You have stated that these items are intended to be used as a tabletop decoration to be displayed during the autumn season. Attached to the top of two opposing spokes in each item is a wire loop that appears to provide the additional option of hanging.

This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The smaller of the two pumpkins in each item measures approximately 1-1/2” in diameter and approximately 1” in height. The larger pumpkin measures approximately 2” in diameter and approximately 1-1/4” in height. The small size of the pumpkins makes them difficult to completely view from certain angles. The arrangement of each item is permanently affixed to the wire basket, which is merely a holder that cannot serve as a receptacle for anything else. The amount of leaves and their color imparts the visual impact and decorative appeal of these items. Therefore, it is the opinion of this office that the polyester leaves provide this item with the essential character within the meaning of GRI 3(b).

The applicable subheading for CVS item number 457060 will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: other: of man-made fibers. The rate of duty will be 9 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 on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Gary Kalus at 646-733-3055.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: