CLA-2-67:OT:RR:NC:N4:425

Mr. Brett Stewart
Michaels Stores Procurement Company, Inc.
8000 Bent Branch Drive
Irving, TX 75063

RE: The tariff classification of artificial foliage from China.

Dear Mr. Stewart:

In your letter dated October 28, 2015, you requested a tariff classification ruling.

The submitted sample, identified as item number CB15G12701, consists of an artificial floral stem comprised of a plastic stem with plastic leaves and features six pink polyester flowers. The polyester flowers provide the decorative appeal and the essential character to the item.

The applicable subheading for item number CB15G12701will 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 will be 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 Wayne Kessler at [email protected]

Sincerely,

Gwenn Klein Kirschner.
Director
National Commodity Specialist Division