CLA-2-06:S:N:N7:231 892711
Ms. Betty Pajak
Trans-Royal Shippers, Inc.
4192 Bradley Road
Somis, California 93066
RE: The tariff classification of various dried and preserved flowers and preserved eucalyptus from Guatemala.
Dear Ms. Pajak:
In your letter dated November 22, 1993 you requested a tariff classification ruling.
The flower submitted were: Dried Strawflowers, German Statice, Caspia Statice, Yarrow, Colosia, Queen Ann's Lace, Larkspur and Preserved Sinuate Statice and Gyphsophlia.
The applicable subheading for the preserved and dried flowers will be 0603.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, bleached, impregnated or otherwise prepared: other. The duty rate will be 5 percent ad valorem.
The applicable subheading for the preserved eucalyptus will be 0604.99.6000, Harmonized Tariff Schedule of the United States (HTS), 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, bleached, impregnated or otherwise prepared: other: other: other. The duty rate will be 11 percent ad valorem.
Articles classifiable under subheadings 0603.90.0000 and 0604.99.6000, HTS, which are products of Guatemala are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.
Your inquiry does not provide enough information for us to give a classification ruling on other flowers or foliage in general. Your request for a classification ruling should include the botanical names, the condition as imported, ie.. fresh or dried, dyed, bleached, impregnated or otherwise prepared.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport