CLA-2-71:OT:RR:NC:N4:433
Larry Lieberman
New York Customs Brokers, Inc.
148-02 Guy R. Brewer Blvd.
Jamaica, NY 11434
RE: The tariff classification of a flower lei from China.
Dear Mr. Lieberman:
In your letter dated August 21, 2013, on behalf of Missry Associates, Inc., you requested a tariff classification ruling. A sample was submitted.
The sample indicates, item number CSL0003 is a polyester flower lei. The front of the blister card has the words Colliers de Fleurs, which translates from French to English as a necklace or garland of flowers. By observation of the sample, the individual flowers appear to be a single die-cut piece of material that when grouped together with plastic spacers form a lei.
When terms are not defined in the Harmonized Tariff Schedule of the United States (HTSUS) or the ENs to the HTSUS, they are construed in accordance with their common and commercial meaning – Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982).
Multiple source dictionaries define a lei as a garland of flowers worn around the neck. Leis are decorative and often given as a symbol of affection. It is common today that leis are made of either real or artificial flowers. As the item is not classified elsewhere in the Nomenclature, we are of the opinion that the lei falls within the class or kind of good designated as necklaces within the meaning of imitation jewelry of heading 7117, HTSUS – see Legal Notes 11 and 9 (a) to Chapter 71, HTSUS.
The applicable subheading for the polyester flower lei, consisting of single die-cut flowers, grouped together, will be 7117.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation Jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Other.” The rate of duty will be 11% 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division