CLA-2-67:OT:RR:NC:3:348
Ms. Jeanette Arciero
Barthco International
Division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of an artificial foliage tub from China.
Dear Ms. Arciero:
In your letter dated June 7, 2012, on behalf of your client, CVS/Pharmacy, you requested a tariff classification ruling. The sample is being returned to you as requested.
Style 884560 is a Harvest foliage tub. Style 884560 consists of an assortment of artificial acorns, gourds, pumpkins, berries, leaves and natural dried pinecones, packaged together in a transparent container tied with a ribbon. The acorns and gooseneck gourd are formed in one piece, made of a foam plastic material and each has a painted exterior. One of the pumpkins is made of a foam plastic material with a plastic stem glued at the top and covered with several small clear plastics beads to provide a frosted bumpy appearance. The other pumpkin and pear shaped gourd are made of a foam plastic material with painted exterior with a plastics stem glued at the top. The berries are made by gluing together foam plastic balls to a plastic branch, which are then painted. The leaves are made of a polyester textile material and then glued to a plastic stem.
The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level. 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 Style 884560, the articles 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, foliage and the natural pine cones must be classified separately.
The applicable subheading for the natural pinecones will be 0604.90.3000, 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, bleached, impregnated or otherwise prepared: other: other: dried or bleached. The rate of duty will be free.
The applicable subheading for the acorns and gooseneck gourd will be 3926.40.0000, HTSUS, which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles. The rate of duty will be 5.3% ad valorem.
The applicable subheading for the berries, pumpkins and pear shaped gourd will be 6702.10.2000, 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, by gluing or by similar methods. The rate of duty will be 8.4% ad valorem.
The applicable subheading for the polyester leaves will be 6702.90.3500, 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% 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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division