CLA-2-67:OT:RR:NC:N4:422
Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of an artificial poinsettia bush from China
Dear Mr. Stinson:
In your letter dated April 15, 2010, you requested a tariff classification ruling.
The submitted sample is identified as an XHD POINSETTIA BUSH X 16, Liss Item# 9009593/Mfg Item# TS100301-01. This item is comprised of sixteen stems, each made of iron wire that is covered with polyethylene plastic material. Green leaves that are made of woven polyester fibers are attached to the sides of the stems at various points. Attached to the top of each stem is a cluster of bright red leaves that are also made of woven polyester fibers. In the center of each cluster of red leaves are clusters of very small flowers that are made of plastic material. All sixteen stems come together at the bottom in a single elongated green plastic point, in the manner of a pick. As you requested, the sample will be returned to you.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The red leaves provide this item’s ornamental and decorative appeal, give the item its unique quality and serve to make it distinct. The small cluster of plastic flowers at the top of each stem is hardly noticeable, given the bright red leaves that completely surround them. The plastic covered wire stems serve the subordinate role of providing support for the leaves and small flowers. Therefore, it is the opinion of this office that the red leaves provide this item with the essential character within the meaning of GRI 3(b).
You have suggested that this item is correctly classified in subheading 9505.10.2500. However, we do not agree that this item is correctly classified in the subheading that you have suggested. Picks are considered incomplete articles, no matter what they are made of or what flower they represent. As such, they can serve to decorate numerous articles, some of which may not be festive.
The applicable subheading for Liss Item# 9009593/Mfg Item# TS100301-01 will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: other: of man-made fibers. The rate of duty will be 9 percent ad valorem.
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/.
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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division