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RULING H343160 · HQ Ruling · 2024-12-10
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Faux plant USB charger HTS 8504.40.9550: why CBP chose static converter, not artificial plant

HTS 8504.40.95.50 Base duty Free Section 301 (China origin) may apply — verify current Chapter 99 / 9903 status and exclusions Origin China
What this is Public CBP CROSS case study · trade-compliance education · tariff-risk awareness · AI-assisted reference Not a formal HTS classification, customs-broker advice, or legal opinion for your shipment.
A · Facts Source: CBP CROSS public record
Importer's question
Whether the faux-plant charging station belongs under heading 6702 (artificial foliage) or heading 8504 (static converters), and confirmation on reconsideration of the earlier ruling.
Product description
An iHome artificial succulent housed in a cylindrical plastic pot that doubles as an electric static converter. The pot side carries two USB-C sockets (20W shared max) and one 10W USB-A socket, with a cord and universal 30W AC power adapter running from the base. The plastic foliage is assembled over molded wire stuck into a foam base, which is permanently fixed to the pot.
CBP holding
CBP affirmed classification of the iHome Artificial Plant Model iPP45 under 8504.40.9550, modifying HQ H337821 only as to facts, law and analysis while keeping the same result.
CBP reasoning
Both headings describe only part of the composite good, so GRI 3(b) controls. The essential character comes from the electrical charging function — the static converter and USB output — rather than the decorative foliage, so the article falls in heading 8504.
Basis
GRI 1GRI 3(b)
Verify against the original: rulings.cbp.gov/ruling/H343160 ↗ · this layer paraphrases the public record; the CROSS original controls.
B · Case analysis ETDETA original analysis · educational

CBP treated the iHome faux-succulent USB charging station as a static converter under HTS 8504.40.9550 (base rate Free), not as artificial foliage under 6702, because the charging electronics give the composite good its essential character.

02Why this heading, and not the obvious one

This is a composite good: real artificial foliage sitting on top of a working AC-to-USB charger. Heading 6702 covers artificial flowers and foliage; heading 8504 covers static converters, which is what an AC adapter with USB output is. Because neither heading describes the whole article, CBP went to GRI 3(b) and looked for essential character. The plastic succulent is decorative and cheap to produce, but the reason a buyer plugs the thing in is to charge phones — the two USB-C and one USB-A ports, the 30W adapter, and the converter circuitry. Retailers even list it in electronics as a charging station. That functional value and marketing pushed essential character to the electrical side, so 8504 won and 6702 was set aside. Final classification depends on the importer's actual product and should be confirmed by a licensed customs broker.

03What it means for importers
  • Confirm with your supplier whether the decorative shell or the electronic function drives the article's value and purpose before you assume a chapter.
  • Check current Section 301 / Chapter 99 status for China-origin goods under 8504.40.9550, since the base rate being Free does not end the analysis.
  • Keep the spec sheet showing wattage, port count, and converter details on file to support an 8504 entry.
04Duty impact of the two paths
PathCodeBase duty
Path CBP used — static converter8504.40.9550Free
Alternative path — artificial foliage illustrative6702.10.20008.4%
On a $50,000 shipment, the 8504 base rate is Free, so $0 base duty; the artificial-foliage path at 8.4% would be about $4,200. That gap is only the base math — it assumes the goods remain subject to any Section 301 measure at entry, and current Chapter 99 status and available exclusions should be verified, since a Section 301 add-on could apply to the China-origin electronics and change the total.

Illustrative comparison only. The alternative heading is one contrast possibility — the exact subheading for a different product configuration would need separate analysis (other Chapter 84/85 or specific provisions may apply). Any Section 301 / Chapter 99 figure assumes the goods remain subject to that measure at the time of entry; always verify the current Chapter 99 status and any applicable exclusions.

05Compliance risk flags
  • Marketing the item as 'artificial plant' on the invoice while it's really a charger can invite a heading dispute; wording should match the functional reality.
  • Section 301 exposure is the real cost driver here even though the base rate is Free — verify the Chapter 99 subheading in effect at entry.
  • A future design that strips out the charging electronics could flip the whole classification to 6702, so don't assume all models share one code.
07If the product changes (edge cases)
  • If a version ships without the AC adapter or charging ports and is only decorative foliage → Essential character likely shifts to the foliage and heading 6702 comes back into play
  • If the electronics grow to include a speaker, light, or smart hub → May need a fresh essential-character analysis and possibly a different Chapter 85 subheading
  • If the converter is sold separately from the plant as a bare adapter → Straight 8504 static-converter classification without any GRI 3(b) composite analysis
08Practitioner's takeaway

The lesson I take from H343160 is that a product's costume doesn't decide its heading — its job does. When electronics live inside something decorative, work out what the buyer actually pays for, document that, and let GRI 3(b) essential character drive the code rather than the shape on the shelf.

09Importer checklist — what to prepare for similar products
  • Get a spec sheet listing wattage, USB-C/USB-A port count, and confirming it's an AC-to-USB static converter.
  • Have the supplier state on the invoice both the decorative and charging functions, not just 'artificial plant.'
  • Document the bill of materials and relative value of foliage vs. electronics for the essential-character record.
  • Confirm China origin and pull the current Section 301 / Chapter 99 subheading for 8504.40.9550.
  • Note which model numbers include electronics vs. plain decorative versions, since they may not share a code.
  • Run the classification past a licensed broker against your actual finished product before entry.
FAQFrequently asked questions

Why did CBP classify the iHome faux plant charger under HTS 8504.40.9550 instead of 6702?

Because it's a composite good and, under GRI 3(b), CBP found the charging electronics — the static converter and USB ports — give it its essential character rather than the decorative foliage. This is educational, not a determination for your goods.

Is the base duty rate really Free for HTS 8504.40.9550?

The ruling states a Free general rate for that subheading. But for China-origin goods a Section 301 add-on under Chapter 99 may apply, so verify the current status and any exclusions before assuming zero duty.

Would a plain artificial succulent with no charger be classified the same way?

Likely not. Without electronics there's no static-converter function, so a purely decorative artificial plant generally falls in heading 6702. Confirm your actual product with a licensed broker.

Does calling the product an 'artificial plant' on my invoice help my classification?

It can muddy things. If the item is really a charging station, the invoice wording should reflect the electrical function; describing it only as an artificial plant doesn't change the GRI 3(b) analysis.

Does Section 301 apply to this China-origin charging station under 8504.40.9550?

It may. The base rate being Free doesn't rule out a Section 301 / Chapter 99 duty on China-origin electronics. Check the Chapter 99 subheading in effect at your entry date and any active exclusions.

What documents should I keep to support an 8504 classification for a similar product?

Keep the spec sheet showing converter details and wattage, the bill of materials with relative values, origin proof, and clear invoice wording — then have a licensed broker confirm the code for your specific item.

This section is an educational reading of a public ruling, written to help importers understand classification reasoning and tariff risk. It does not make a classification decision about your specific goods.
PA
Co-Founder & COO, ETDETA · 30+ years in Asia-Pacific shipping and logistics; earlier at Evergreen, Yang Ming and KMTC.
Research & editorial: ETDETA Trade Research Group · reviewed before publication. General educational information, not a determination.
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This is general educational information compiled from public CBP CROSS rulings to help importers understand classification reasoning, duty differences and compliance risks. It is not a formal HTS classification, customs-broker service, entry instruction, duty determination, or legal advice for any specific shipment. Final classification depends on a product's actual material, construction, use, accessories, invoice description, country of origin, and current legal status. Importers should confirm with a licensed customs broker or trade counsel, or request a binding ruling from CBP, before entry.