CLA-2-06:OT:RR:NC:SP:231

Mr. Ray Reynolds
Lee Hardeman Customs Broker, Inc.
PO Box 45545
Atlanta, GA 30320-0545

RE: The tariff classification of decorative wheat grass and ting-ting from India.

Dear Mr. Reynolds:

In your letter dated June 23, 2008, you requested a tariff classification ruling on behalf of NL-Star Home Décor, LLC. Samples representing two products were submitted for our examination.

The first product is described as wheat grass that has been prepared for decorative use in the home, i.e., as filler for floral arrangements. The samples are slender stalks of vegetable material, about 16 inches in height, whose upper portions consist of bearded spikelets. They are presented in bunches made up of three pieces held together near the base by a rubber band. The wheat grass is said to have been dried and dyed.

The applicable subheading for the dried, dyed, decorative wheat grass will be 0604.99.6000, Harmonized Tariff Schedule of the United States (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: other. The duty rate will be 7%

The second product, also said to be intended for use as decorative filler in floral arrangements, is described as “dyed beaded ting ting copper.” It consists of three narrow strips of vegetable plaiting material that have been curled at one end and tied together with a rubber band to form one bunch. The strips, which are said to be taken from Cocos nucifera (coconut palm), appear to be of a kind derived from the ribs of the leaves. The curled ends of the strips have been decorated with several affixed copper-colored plastic beads.

The applicable subheading for the “dyed beaded ting ting copper” will be 4602.19.8000, HTSUS, which provides for other articles made directly to shape from plaiting materials or made up from articles of heading 4601: of other vegetable materials: other (than wickerwork). The duty rate will be 2.3%.

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/.

Articles classifiable under subheading 0604.99.6000, HTSUS, or under subheading 4602.19.8000, HTSUS, which are products of India may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

The importation of these goods may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact this agency regarding possible applicable requirements at the following location: U.S. Department of Agriculture APHIS Plant Protection and Quarantine Permit Unit 4700 River Road, Unit 136 Riverdale, MD 20737-1236 Telephone number: 877-770-5990

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 Nathan Rosenstein at 646-733-3030.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division