CLA-2-67:OT:RR:NC:N3:348
Ms. Pam Reeder
Evans and Wood & Co., Inc.
900 Town and Country
Suite 150
Houston, TX 77024
RE: The tariff classification of scrapbooking flowers from China and India.
Dear Ms. Reeder:
In your letter dated July 6, 2012, you requested on behalf of your client, Hobby Lobby Stores, a tariff classification ruling. The samples are being returned to you as requested.
Style 207902 is an assortment of three dimensional paper flowers. The flowers are composed of paper ranging from ½” to 1¼” in diameter which are layered and glued to the top of one another to form the flower.
Style 220939 is an assortment of cut out shaped flowers. The cut out flowers are composed of paper and range in size from ¾” and 1” in diameter. Each flower center contains a small acrylic gemstone. Approximately 40 of the flowers are covered with plastic glitter.
Style 248336 is an assortment of three dimensional paper flowers. The flowers are composed of paper ranging from 1” to 2¾” in diameter which are layered and glued to the top of one another to form the flower. Each flower center contains either glitter, beads, plaster, resin or glass granules.
Style 566158 is an assortment of three dimensional paper flowers. The flowers are composed of paper and are approximately ¾” in diameter. They are layered and glued to the top of one another to form the flower. Each flower has a self-adhesive foam sticker on the back.
Style 573667 is an assortment three dimensional paper sun flowers. The flowers are composed of paper and are approximately 1” in diameter. They are layered and glued to the top of one another to form the flower. Each flower has a -adhesive foam sticker on the back.
You suggested that the classification for Styles 207902, 220939, 248336, 566158 and 573667 should be 4823.90.8600. We disagree with your proposed classification.
The Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level. The EN to heading 48.23 states that, in addition to goods excluded by Note 2 to Chapter 48, the heading excludes…”Artificial flowers, foliage and fruit and parts thereof (heading 67.02)." The paper flowers are excluded from classification within heading 4823, HTSUS.
The applicable subheading for Styles 207902, 220939, 248336, 566158 and 573667 will be 6702.90.6500, 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: Other. The rate of duty will be 17% 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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division