CLA-2-67:OT:RR:NC:N4:422
Mr. William Stringfield
249 E. Ocean Blvd., Suite 1008
Long Beach, CA 90802
RE: The tariff classification of an artificial shamrock spray with plastic petals from China
Dear Mr. Stringfield:
In your letter dated May 7, 2009, on behalf of Christmas Street International, you requested a tariff classification ruling.
The submitted illustration depicts an item identified as a shamrock spray, Item D101569. It consists of shamrock petals that are made of green polyvinyl chloride (PVC) plastic material, which are attached to wire stems that are situated in a stone base. Although you have stated that “the article is sold in conjunction with St. Patrick’s Day”, a shamrock is a generic Irish symbol that is not limited to use on the holiday. The symbol adorns Irish establishments, sports teams, etc. and is used year round.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The wire stems and stone base serve the subordinate role of providing support for the plastic petals. The visual impact of this item is derived from the green plastic petals, which provides the item’s ornamental and decorative appeal. Therefore, it is the opinion of this office that the green plastic petals provide this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for Item D101569 will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of plastics: assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods. The rate of duty will be 8.4 percent ad valorem.
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/.
You also submitted illustrations that depict an item identified as a triple sisal shamrock topiary tree, Item D102001 and items identified as styrofoam hearts with glitter/glass bead, Items D101875A-C. In order to issue a classification ruling for these items, we will need to examine samples of each item. When samples of these items are available, you may wish to consider resubmission of your request. We are returning any submitted materials that are related to this item. If you decide to resubmit your request, please include all of the materials that we have returned to you that are related to these items, along with a sample of each item.
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