CLA-2-67:OT:RR:NC:N4:422
Mr. Joshua Harris
Attn Imports Rt. J4S
The TJX Companies, Inc.
770 Cochituate Road
Framingham, MA 01701
RE: The tariff classification of artificial fruit and natural pine cones from China
Dear Mr. Harris:
In your letter dated July 17, 2009, you requested a tariff classification ruling.
The submitted samples, each identified as Decorative Harvest Bowl Fillers, are identified as follows:
Item# C427737T – This item consists of artificial acorns, grape clusters and gourds, packaged together in a transparent container tied with a ribbon. The acorns are made of a foam plastic material and each has several small balls, made of the same material, glued to the surface to provide a bumpy appearance. The exterior of each acorn is painted. The grape clusters are made by gluing together foam plastic balls, which are then painted. The gourds are also made of foam plastic and then dipped in an acrylic coating, painted and then covered with small clear plastic beads, to provide a frosted effect.
Item# KS9135 – This item consists of artificial pears, artificial pomegranates and natural pine cones, packaged together in a transparent container tied with a ribbon. The pears are made of foam plastic with wire stems and a painted exterior of either green or yellow. The pomegranates are made of foam plastic with plastic stems and each has a painted exterior of mostly red with small amounts of yellow and green. The natural pine cones have been dipped in a clear lacquer.
Item# KS9136 – This item consists of artificial pears and natural pine cones, packaged together in a transparent container tied with a ribbon. The pears are made of foam plastic with wire stems, with a painted exterior of either green or yellow. The natural pine cones have been dipped in a clear lacquer.
The Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs), although not legally binding, are the official interpretation of the tariff at the international level. In applying the provisions of the Harmonized Tariff Schedule of the United States (HTSUS), Customs will look to the ENs for guidance. In determining whether two or more articles imported together constitute a “set put up for retail sale” and are, therefore, classifiable under a single tariff provision, Explanatory Note X for General Rule of Interpretation (GRI) 3(b) provides the criteria as to whether the goods: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
In the case of Item# KS9135 and Item# KS9136, the articles of each of these two items meet criteria (a) and (c) but do not meet criteria (b). It is the opinion of this office that the artificial fruit and the natural pine cones may be used separately in different settings. Therefore, the artificial fruit and the natural pine cones are not put up together to meet a particular need or carry out a specific activity. Consequently, the artificial fruit and the natural pine cones of each of these two items must be classified separately. As you requested, the samples will be returned to you.
The applicable subheading for Item# C427737T and for the artificial fruit of Item# KS9135 and Item# KS9136 will be 6702.10.2000, 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 plastics: assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods. The rate of duty will be 8.4 percent ad valorem.
The applicable subheading for the natural pine cones of Item# KS9135 and Item# KS9136 will be 0604.99.6000, HTSUS, which provides for foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, impregnated or otherwise prepared: other: other: other. The rate of duty will be 7 percent ad valorem.
The value of the container and ribbon of Item# KS9135 and of Item# KS9136 should be prorated between the artificial fruit and the natural pine cones of each item respectively.
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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division