In ruling NY N322142 (October 25, 2021), Customs and Border Protection (CBP) discussed the classification of an artificial pumpkin decoration from China. The product, described as the “Hvst [sic] Flora Wooden Decor,” consists of three fabric pumpkins surrounded by green artificial foliage. The foliage itself contains leaves and stems of plastic. The pumpkins and foliage all come assembled inside of a medium density fiberboard (MDF) wooden wagon – which has the words “Gather Together” across the side and includes a metal pull handle. In addition, the decorations come in two versions. In the first version, the wagon is gray in color, the larger pumpkin in the middle is orange, and the surrounding two smaller pumpkins are in white. Alternatively, in the second version the wagon is orange, the large middle pumpkin is a darker share of blue-green, and the two surrounding smaller pumpkins are orange. In both versions the pumpkins are made of a polyester textile fabric with a polyethylene stem. The stems are glued onto the fabric pumpkin bases.
In their analysis, CBP found that the artificial pumpkins impart the good’s essential character, per General Rule of Interpretation (GRI) 3(b). In addition, based on the stems being glued onto the man-made fabric bodies, CBP noted that the product falls within heading 6702, and that the polyester fabric imparts the essential character to the pumpkins, per GRI 6 and 3(b). As such, CBP determined that the applicable subheading of the artificial pumpkin decoration is 6702.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f other materials: [o]ther: [o]f man-made fibers.” The general rate of duty is 9% ad valorem.