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

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

RE: The tariff classification of decorative “flax grass” from the Netherlands.

Dear Mr. Reynolds:

In your letter dated July 12, 2007, you requested a tariff classification ruling on behalf of Star Home Décor USA, LLC (Marietta, GA). Two samples were submitted and are being returned for your future use.

The first product (item # 10-2012A/1010.00) is a sheaf of numerous long, thin, narrow pieces of vegetable material identified as “flax grass” (Imperata cylindrica). The sheaf, which is about 3½ feet in length and is held together by a rubber band near one end, has been packed within a clear cellophane sleeve. You state that the grass was dried prior to being dyed to its rust-like color (which is said to be known as “chili.”) You state further that the product will be imported solely for use as “floral decoration in homes, etc.”

The applicable subheading for the sheaf of dried, dyed “flax 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 rate of duty will be 7%.

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/.

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 regulations 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

The second item, identified as “Decoballs in Net,” is said to be a decorative collection of floral items. Your inquiry does not contain sufficient information for us to rule on this product at this time. If you wish to pursue a ruling on this item, please return the sample with the following additional information:

Descriptive/marketing literature, if available.

A diagram or picture correlating the names/species with the appearance of each component, and identifying the part of the plant that it represents (e.g., “fruit,” “seed,” “leaf,” etc.). Also, where applicable, explain whether the component occurs naturally in its current shape/form, or has been manipulated in some way.

An explanation of how the product is expected to be principally used. Is it anticipated that the components will generally be kept together in the sealed net bag or taken out and used separately?

Will each bag contain the same number/combination of specific components? If not, explain.

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