CLA-2-48:OT:RR:NC:2:234
Ms. Cheryl Forner
Creative Memories
6401 8th Avenue South
St. Cloud, MN 56301
RE: The tariff classification of paper flowers from China
Dear Ms. Forner:
In your letter dated May 12, 2009 you requested a tariff classification ruling.
You submitted a sample designated as “Delightful Paper Flowers”, Item #642478 for our examination which will be returned to you as requested. You state in your letter that the flower shapes are one layer, cut-to-shape and are not layered with leaves, stems or any other parts. The paper flowers are composed of 64 pieces of pastel colored papers. The items are “packaged together for retail sale” in a cellophane bag. There are eight pieces in each color variation which come in two shapes and four sizes. The paper flowers are formed in shapes with either 7 petals or 12 petals and come in pastel colors of blue, pink, green, yellow, and purple and also include one polka dot design. They range in sizes approximately from the smallest which is 7/8” in diameter to the largest which is 2 1/2” in diameter. The paper flowers are designed for use as embellishments for scrap booking.
The applicable subheading for the paper flowers will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers. 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 Patricia Wilson at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division