CLA-2-67:OT:RR:NC:N2:222
Michael S. McCullough
Vandegrift Forwarding Company Inc.
9317 Cheshire Road
Sunbury, OH 43074
RE: The tariff classification of artificial flowers with attached pins from China
Dear Mr. McCullough:
In your letter dated January 11, 2009, on behalf of Ballet Jewels LLC, you requested a tariff classification ruling.
The three submitted samples are identified as styles A5350, 4060 and 4076. Each of these three items is an artificial flower made of polyester. As you requested, the samples will be returned to you.
Styles 4060 and 4076 are each comprised of multiple petals that are glued together and further glued to a backing material. Attached to the backing material of each of these two styles are both a metal hair clip and a metal safety pin, thereby providing the option of wearing each artificial flower either in the hair or pinned to clothing.
Style A5350 is comprised of multiple petals that are fitted around a central core and then glued to a backing material. Attached to the backing material of style A5350 are both a textile covered elastic loop, which can be used to wrap around a pony tail, and a metal safety pin, thereby providing the option of either wearing the artificial flower in the hair or pinned to clothing.
These items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. The Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs), although not legally binding, are the official interpretation of the tariff at the international level. In applying the provisions of the Harmonized Tariff Schedule of the United States (HTSUS), Customs will look to the ENs for guidance. According to the ENs for heading 6702, "The heading includes artificial flowers, foliage or fruit fitted with a pin or other minor fastening device." Therefore, it is the opinion of this office that the polyester flower provides each of these items with the essential character within the meaning of GRI 3(b). The applicable subheading for Styles A5350, 4060 and 4076 will be 6702.90.3500, HTSUS, which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: other: of man-made fibers. The general rate of duty is 9 percent ad valorem.
However, with regard to the applicable rate of duty, Styles A5350, 4060 and 4076 are also provided for in heading 9902, HTSUS, which covers a wide variety of goods that have a temporary reduction in their rate of duty, by virtue of legislative action. The subject items meet the prerequisites of 9902.25.6510, HTSUS.
Accordingly, Styles A5350, 4060 and 4076 are entitled to beneficial treatment under subheading 9902.25.6510, HTSUS, which provides for artificial flowers of man-made fibers (provided for in subheading 6702.90.35). 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/.
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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division