CLA-2-67:OT:RR:E:NC:N4:422
Mr. Jason Ting
Great World Customs Service, Inc.
218 Littlefield Avenue
South San Francisco, CA 94080
RE: The tariff classification of artificial foliage from China
Dear Mr. Ting:
In your letter dated June 22, 2009, on behalf of Pacific Sunshine, you requested a tariff classification ruling.
The submitted illustrations depict the following five items:
Item no. IFR-MF5157-52 – 25” Silver Birch Leaf Spray. This item is comprised of numerous artificial green leaves and a few clusters of small artificial white flowers, all attached to an artificial branch.
Item no. IFR-MF5800-46S – 24” Apple Leaf Spray. This item is comprised of numerous artificial green leaves and a few clusters of very small artificial white and red flowers, all attached to an artificial branch.
Item no. IFR-MF5811-31S – 23” Lemon Spray. This item is comprised of numerous artificial green leaves and a few clusters of small artificial white flowers, all attached to an artificial branch.
Item no. IFR-PF5641-7 – 18” Poinsettia Bush. This item is comprised of numerous artificial red leaves, under which are situated numerous artificial green leaves. Situated above the red leaves are several very small clusters of artificial green red and yellow flowers. The entire item is situated in a plain tan colored flower pot.
Item no. MF5188-7 – 27.25” Bamboo Leaf Spray. This item is comprised of numerous artificial green leaves and a few clusters of very small artificial green and red flowers, all attached to an artificial branch.
All of the leaves and flowers on all five items are made of polyester textile material and all stems are made of plastic and iron wire. All of these items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. The components that provide the visual impact for all five items are the leaves. The flowers are all small and sparsely populate each of the items when compared to the abundance of leaves. The flower pot is merely a holder that provides support for the poinsettia bush. Therefore, it is the opinion of this office that the polyester leaves provide all of these items with the essential character within the meaning of GRI 3(b).
You have suggested that these items are correctly classified in subheading 6702.90.3500 and we agree with your suggestion. However, you have also asked whether or not these items are entitled to beneficial treatment under subheading 9902.25.6510 which provides for artificial flowers of man-made fibers (provided for in subheading 6702.90.35). Since the essential character of these items are provides by the leaves, which are foliage, rather than the flowers, none of these items are provided for in subheading 9902.25.6510.
The applicable subheading for Item no. IFR-MF5157-52, Item no. IFR-MF5800-46S, Item no. IFR-MF5811-31S, Item no. IFR-PF5641-7, and Item no. MF5188-7 will be 6702.90.3500, 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 other materials: other: of man-made fibers. The rate of duty is 9 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/.
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