CLA-2-67:OT:RR:NC:N4:425
Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of an Artificial Floral Arrangement from China.
Dear Ms. Aldinger:
In your letter dated March 20, 2015, you requested a tariff classification ruling.
The sample submitted, identified as the Artificial Floral Arrangement, item number 9036452, consists of a Styrofoam pumpkin, Styrofoam gourds, polyester leaves and several sprigs of PVC grass glued into a 6” conical Styrofoam base wrapped with natural twigs. The arrangement measures approximately 12” in height, and also features a double wrapping of natural grapevine at the center of the twig wrapped base to provide the appearance of holding the twigs together in a bunch.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The Styrofoam pumpkin and gourds provide the item’s ornamental and decorative appeal, give the item its unique quality and serve to make it distinct. The leaves, grass and twigs serve the subordinate role of embellishing the beauty of the principal objects, which are the pumpkin and gourds. The conical base wrapped with twigs merely acts as a holder. It cannot be used for anything else because the arrangement is permanently affixed to it. Therefore, it is the opinion of this office that the Styrofoam fruit provide this item with the essential character, within the meaning of GRI 3(b).
The applicable subheading for item number 9036452 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/.
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 Wayne Kessler at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division