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 natural moss from India.

Dear Mr. Reynolds:

In your letter dated July 24, 2008, you requested a tariff classification ruling on behalf of NL-Star Home Décor, LLC.

A sample was submitted for our examination. It is an amorphous mass of green plant material said to be “dried natural moss.” The sample consists of a few ounces of this material put up for retail sale in a labeled, clear plastic bag tied with a raffia closure. You state that the product is “solely for the purpose of providing natural decorative bowl filler when making a floral arrangement for household use.”

The applicable subheading for the decorative, dried natural moss will be 0604.10.0000, 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: mosses and lichens. The rate of duty will be Free.

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/.

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 that 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