CLA-2-06:OT:RR:NC:N2:231

Mr. Cristian Badoiu
CapitalSoft Serv
Valea Argesului, No.2, ap.21
Bucharest, 061934
Romania

RE: The tariff classification of Preserved Moss Wall Panels from Hungary

Dear Mr. Badoiu:

In your letter dated July 30, 2020, you requested a tariff classification ruling.

The subject merchandise is Preserved Moss Wall Panels. The article consists of a support panel made from low weight flat foam polyvinyl chloride to which mosses, plants and branches are affixed. You state that the types of moss used are reindeer, bun, and flat moss while the plants are eucalyptus, leather, fern, aralia, grass, and ivy hedera. The plant materials which are natural are said to be preserved with a glycerin and water solution. Preserved Moss Wall Panels are intended for use in interior décor design.

The applicable subheading for the Preserved Moss Wall Panels will be 0604.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: Other: Other: Other." The rate of duty will be 7% 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 the World Wide Web at https://hts.usitc.gov/current.

The importation of these goods may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact this agency regarding possible applicable requirements at the following location:

U.S. Department of Agriculture APHIS Plant Protection and Quarantine Permit Unit 4700 River Road, Unit 136 Riverdale, MD 20737-1236

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 Ekeng Manczuk at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division