CLA-2 CO:R:C:G 086148 WAW
Jack D. Mlawski, Esq.
Galvin, Haroian & Mlawski
425 Park Avenue - 29th Floor
New York, N.Y. 10022
RE: Classification of artificial flowers and foliage of man-
made fibers under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA); subheading 6702.90.40;
artificial flowers and foliage of man-made fibers
Dear Mr. Mlawski:
This is in response to your inquiry, on behalf of your
clients Magicsilk, Inc., Corham, Inc., Sol Spitz, Inc., and
Tapscotts, Inc., dated December 13, 1989, requesting the tariff
classification of artificial foliage (greenery) under the HTSUSA.
A sample of the articles at issue were not submitted along with
your request.
FACTS:
In letters submitted by counsel for the importers, you
maintain that Customs has previously ruled that an established
and uniform practice exists classifying foliage type artificial
flowers, including flowers without buds or blooms, trees and
foliage of man-made fibers as "artificial flowers" under
subheading 6702.90.4000, HTSUSA. You state that the common
meaning of the term "artificial flowers" as well as Customs'
practice has included foliage type artificial flowers.
ISSUE:
Whether the provision for "artificial flowers, of man-made
fibers," in subheading 6702.90.4000, HTSUSA, includes artificial
foliage without blooms or flower buds, or whether such foliage is
more properly classifiable as "other" in subheading 6702.90.6000,
HTSUSA.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA.
GRI 1 requires that classification be determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order. GRI 6 states
that for legal purposes, classification is determined according
to the terms of the subheadings and related subheading notes and,
mutatis mutandis, to the GRI, on the understanding that only
subheadings at the same level are comparable.
Since your request for a classification ruling concerning
artificial flowers and foliage under the HTS, Congress passed the
"Customs and Trade Act of 1990." Pub. L. 101-382. This Act was
signed into law by the President on August 20, 1990 and took
effect on October 1, 1990. Included in the Trade Act was an
amendment concerning the classification of imports of artificial
foliage. To restore the tariff treatment of foliage-type
artificial flowers of man-made fibers to the previous duty
treatment under the TSUSA, subheading 6702.90.40, HTSUSA, was
amended by Section 479(c) of the Act. Section 479(c) of the
Customs and Trade Act of 1990, states the following:
Subheading 6702.90.40 is amended by striking out
"Artificial flowers, of" in the article description and
inserting in lieu thereof "Of".
Subheading 6702.90.40, HTSUSA, as amended, now includes
artificial flowers, foliage and fruit and parts thereof of man-
made fibers. Articles which fall under this subheading are
subject to a duty rate of 9 percent ad valorem. Artificial
flowers, foliage, and fruit and parts thereof which consist of
other than plastics, other than feathers, and other than man-
made fibers are now classified in the basket provision of Heading
6702, HTSUSA, under subheading 6702.90.6000, HTSUSA, and are
subject to a duty rate of 17 percent ad valorem. Because of the
amendment to subheading 6702.90.40, HTSUSA, it is no longer
necessary to make a distinction between artificial flowers or
greenery with blooms and artificial foliage or greenery without
flowers since both artificial flowers and foliage and any
combination or mixture of the two are now classified under the
same tariff provision.
Under the HTSUSA, Heading 6702 provides for "artificial
flowers, foliage and fruit and parts thereof" as well as
"articles made of artificial flowers, foliage or fruit." This
superior heading is divided into two distinct sections; the first
section includes artificial flowers, foliage and fruit and the
second section includes articles made of artificial flowers,
foliage or fruit. Heading 6702 is further broken down according
to whether the article is comprised of plastics in subheading
6702.10, HTSUSA, or of other materials in subheading 6702.90,
HTSUSA. Subheading 6702.90, HTSUSA, is further broken down into
articles of feathers in subheading 6702.90.10, HTSUSA, or
articles of other materials in either subheading 6702.90.40 or
6702.90.60, HTSUSA. Based on the recent amendment to the HTS,
subheading 6702.90.40, HTSUSA, now includes those articles
enumerated in superior Heading 6702 which consist of man-made
fibers. Finally, subheading 6702.90.60, HTSUSA, covers
artificial flowers, foliage and fruit and parts thereof as well
as articles made of artificial flowers, foliage or fruit which
consist of other than plastic, other than feathers and other than
man-made fibers. Because of the amendment to subheading
6702.90.40, HTSUSA, there is no longer a distinction between
artificial flowers or greenery with flowers or blooms of man-
made fibers and artificial foliage or greenery without flowers or
blooms of man-made fibers. Accordingly, it is clear that it was
Congress' intent in enacting Section 479C of the Customs and
Trade Act, to classify both artificial foliage and artificial
flowers and any combination or mixture thereof in subheading
6702.90.40, HTSUSA.
In Headquarters Ruling Letter (HRL) 086692, dated April 18,
1990, Customs classified a decorative fabric rose leaf under
subheading 6702.90.6000, HTSUSA, dutiable at a rate of 17 percent
ad valorem. However, we had an opportunity to reconsider our
position in this case and decided that in view of the amendments
made in the Trade Act the merchandise which primarily consists of
artificial foliage was no longer classifiable in subheading
6702.90.6000, HTSUSA, but rather was intended to be included
within subheading 6702.90.40, HTSUSA. See HRL 087998, dated
October 29, 1990.
HOLDING:
Based on HRL 087998 and Section 479(c) of the "Customs and
Trade Act of 1990," it is the determination of this office that
the merchandise at issue is properly classifiable under
subheading 6702.90.4000, HTSUSA This subheading provides for
artificial flowers, foliage and fruit and parts thereof. . . of
materials other than plastic or feathers, of man-made fibers.
The applicable rate of duty for this item is 9 percent ad
valorem.
The effective date of this tariff change with respect to
articles entered or withdrawn from warehouse for consumption is
October 1, 1990. A copy of this ruling letter should be attached
to the entry documents filed at thie time this merchandise is
imported.
Sincerely,
John Durant, Director
Commercial Rulings Division