CLA-2-67:OT:RR:NC:N4:415
Ms. Krisanne Fischer
Geodis USA, Inc.
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of an artificial rose hanging basket from China.
Dear Ms. Fischer:
In your letter dated July 14, 2022, you requested a tariff classification ruling on behalf of your client, QVC, Inc.
Images were submitted in lieu of a sample.
The product under consideration is described as an “artificial 13-inch rose hanging basket,” QVC item number SP23-HB-500. This article consists of a metal hanging basket, with chains and a hook, a palm lining visible through the basket frame, and artificial pink roses and green leaves of molded plastic atop the basket. Per your submission, the flowers and leaves are assembled by fitting them onto a half-globe interior core, also made from molded plastic. The plastic core is then secured to the metal basket frame with plastic zip ties.
We hold the opinion that it is the plastic flowers and foliage that impart the essential character over the other components, General Rule of Interpretation 3(b) noted. Further, as the flowers and foliage resemble the natural product and are fitted to the plastic core frame, this article is appropriately classified within heading 6702. To your question, for classification within heading 6702, we consider how the artificial flowers and foliage are assembled over how they are secured to the container, thus, these would be fitted together and not bound with a flexible material.
The applicable subheading for this “artificial 13-inch rose hanging basket,” QVC item number SP23-HB-500, will be 6702.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f plastics: [o]ther, including parts.” The column one, general rate of duty is 3.4 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 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division