CLA-2-67:OT:RR:NC:N4:425
Ms. Lucy Norlie
UCP
510 W. Tyler Street
Bullard, TX 75757
RE: The tariff classification of an Artificial Flower with LED Light from China.
Dear Ms. Norlie:
In your letter dated September 14, 2016 you requested a tariff classification ruling.
You have submitted photographs and a detailed description of the Artificial Flower with LED Light, available in assorted colors under item numbers 16AMMT-2-317, 16AMMT-289 and 16-AMMT-277A. The battery–powered, life-size flowers are constructed of man-made textile petals glued and banded to the metal and plastic stem. The center of the flower features an LED bulb operated by a timer switch near the base of the stem. The battery inside the stem is rechargeable with a USB port on the bottom of the stem.
The applicable subheading for item number 16AMMT-2-317, 16AMMT-289 and 16-AMMT-277A 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 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division