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 plant parts from India.
Dear Mr. Reynolds:
In your letter dated July 29, 2008, you requested a tariff classification ruling on behalf of NL-Star Home Décor, LLC.
Samples representing five “decorative natural items” obtained from plants were submitted for our examination. All will be imported for retail sale as filler for floral arrangements. The specific items are as follows:
“Luffa,” the sample of which is a small piece of dried loofah “sponge,” approximately 5” in length by 1¾” in maximum diameter, which has been dyed to a dark reddish-brown color and mounted on a 2½-inch-long stick.
“Curly Campoo” (Ichnocarpus Frutescens), the sample of which consists of two wavy strips of dried vegetable material packed in a sealed plastic bag. Each strip measures approximately 3/8” in width by 13” in length and appears to have been dyed to a bronze-like color.
“White Lady” (Cajanus Indicus, or Pigeon Pea), the sample of which consists of a number of loose, straight, slender plant stems, approximately 11 inches in length, packed together in a sealed plastic bag. They appear to be dried but not otherwise processed.
“Palm Cup” (Borassus flabellifer, or “Palmyra Palm”), the sample of which appears to be a dried flower, approximately 3½” in diameter, mounted on a 6½-inch-long stick.
“Mintolla Flat” (also said to be from Borassus flabellifer, or “Palmyra Palm”), the sample of which is a dried plant part having the shape of a slightly flattened sphere, approximately 2” in diameter. The item has a dark brown, fibrous exterior, and has been mounted on a 4¾-inch-long stick.
The applicable subheading for item 1 (“Luffa”) will be 4602.19.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of loofah. The rate of duty will be 2.3%.
The applicable subheading for item 2 (“Curly Campoo”) will be 0604.99.6000, 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%.
The applicable subheading for items 3 and 5 (“White Lady” and “Mintolla Flat”) will be 0604.99.3000, 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: dried or bleached. The rate of duty will be Free.
The applicable subheading for item 4 (“Palm Cup”) will be 0603.90.0000, HTSUS, which provides for cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dyed, dried, bleached, impregnated or otherwise prepared: other than fresh. The rate of duty will be 4%.
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 subheadings 4602.19.8000, 0604.99.6000 and 0603.90.0000, 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