CLA-2 CO:R:C:G 087127 WAW
George R. Tuttle, Esq.
1331 Pennsylvania Ave., N.W.
Suite 1200F
Washington, D.C. 20004
RE: Artificial flowers and foliage of man-made fibers; Customs
and Trade Act of 1990; subheading 6702.90.4000, HTSUSA
Dear Mr. Tuttle:
This letter is in response to your inquiry, on behalf of
your client, Celebrity, Incorporated, dated December 6, 1989,
requesting the tariff classification of artificial foliage
(greenery) under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). Samples of the goods at issue were
not submitted along with your request; however, you did provide
us with descriptive literature of the articles that your client
intends to import. We had an opportunity to meet with you on
February 20, 1990 to discuss this matter.
FACTS:
On October 12, 1989, the President of Celebrity, Inc., Mr.
Robert Patterson, wrote to the Commissioner of Customs as well as
to Senator Bentsen and Congressman Hall requesting a ruling
regarding the proper classification of certain artificial foliage
of man-made fibers. In his letter, Mr. Patterson expressed
concern over what he described as a uniformity problem involving
the tariff classification of artificial foliage of man-made
fibers that is taking place in various district offices across
the country.
Prior to enactment of the Customs and Trade Act and in an
effort to ensure uniformity for all importers, the ports were
instructed by the Assistant Commissioner of Commercial
Operations to withhold liquidation of all entries of artificial
flowers and foliage until this office has issued a final
classification ruling.
ISSUE:
What is the proper classification of artificial foliage of
man-made fibers under the 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 within a heading is
determined according to the terms of the subheadings and related
subheading notes and, mutatis mutandis, to the GRI's, 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 479C of the Act. Section 479C 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.
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 479C of the "Customs and
Trade Act of 1990," 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.
Sincerely,
John Durant, Director
Commercial Rulings Division