CLA-2-67:OT:RR:NC:N4:422
Ms. Bernadette Purcell
QVC, Inc.
1200 Wilson Drive
West Chester, PA 19380-4262
RE: The tariff classification of an artificial magnolia branch with LEDs from China
Dear Ms. Purcell:
In your letter dated November 6, 2009, you requested a tariff classification ruling.
The submitted sample is identified as a Magnolia Branch, Item Number TBA2950. This item consists of polyester pink and white flowers all glued to stems made of wire that is encased in plastic tubing which forms an artificial branch. Wrapped around the branch is additional brown wire onto which is mounted 15 light emitting diodes (LEDs) that are interspersed throughout the numerous artificial flowers on the stems of the branch. The LEDs are powered by two “C” batteries that are not included. As you requested, the sample will be returned to you.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The polyester flower petals provide the item’s ornamental and decorative appeal, give the item its unique quality and serve to make it distinct. The leaves appear to serve the subordinate role of embellishing the beauty of the principal objects, which are the flower petals. In addition, the flowers will continue to be displayed for ornamental or decorative purposes even when the LEDs are powered off. Therefore, it is the opinion of this office that the polyester flower petals provide this item with the essential character, within the meaning of GRI 3 (b).
The applicable subheading for Item Number TBA2950 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 general rate of duty is 9 percent ad valorem.
However, with regard to the applicable rate of duty, Item Number TBA2950 is 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, Item Number TBA2950 is 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