CLA-2-67:OT:RR:NC:N2:222
Ms. Sharon Lesk
FlowerPower, Inc.
1801 Avenue of the Stars
Suite 446
Los Angeles, CA 90067
RE: The tariff classification of textile artificial flowers with an LED lit plastic flower in a plastic vase and textile artificial flowers with lollipop centers in a plastic vase from China
Dear Ms. Lesk:
In your letter dated July 28, 2008, you requested a tariff classification ruling.
You have submitted two samples that are identified as follows:
FlowerLight – This item is comprised of four artificial white roses and one molded plastic white rose, all situated in a black vase made of acrylic plastic material. The four artificial roses have white petals and green leaves that are all made of woven man made fiber and are glued together. Each of these four artificial flowers has a stem made of wire covered with plastic material. The molded flower is situated in the middle of the display and is made of polyvinyl chloride (PVC) plastic material. It has a snap-on stem made of acrylonitrile-butadiene-styrene (ABS) plastic material. The inside bottom of the vase has multiple prongs that hold the stems of the artificial flowers and the molded flower in place.
The molded plastic flower is actually comprised of four main components. The first component is the flower petals, which is one molded piece. This component is flexible and hollow, is white in color and is translucent. The bottom of this molded component is open. The rim of the open area snaps into the second of the four main components, which is a plastic ring that measures 1-1/4 inches in width. The third component is referenced as a battery pack, which fits through the ring and through the opening at the bottom of the molded petals component. The fourth component is the plastic stem, which snaps on to the bottom of the plastic ring.
The battery pack component is encased in a cylindrical housing that is made of ABS plastic material. It contains six light emitting diodes (LEDs) that emit six different colors respectively. The LEDs are mounted on to a printed circuit board (PCB). The battery pack also contains an integrated circuit (IC), six lithium batteries and a contact plate. When the battery pack is situated in the molded petals component of this item, the top of the petals can be manually depressed, which manually forces a button on the top of the battery pack to make contact with the contact plate. Each time the top of the petals is depressed, a different LED emits its colored light, thereby illuminating the translucent molded petals with that color. The LEDs only illuminates the petals and not the surrounding area. Six depressions will emit six different colors respectively, and the seventh depression will turn off the light altogether. As you requested, the sample will be returned to you.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even when the LEDs are turned off, the artificial flowers will continue to be displayed for ornamental or decorative purposes. As such, the visual impact of this item is derived from the textile petals of the artificial flowers. When the LEDs are turned off, the center molded plastic flower is far less noticeable. The vase acts as a mere holder for the flowers and serves a subordinate role. Therefore, it is the opinion of this office that the textile petals of the artificial flowers provide this item with the essential character, within the meaning of GRI 3(b).
In addition to this entire item, you have also requested a ruling for the molded plastic FlowerLight without the four textile artificial flowers and without the plastic vase. This molded plastic flower is considered to be a composite good within the meaning of GRI 3. Even when the LEDs are turned off, the molded plastic flower will continue to be displayed for ornamental or decorative purposes. Therefore, it is the opinion of this office that the molded plastic petals provide this item with the essential character within the meaning of GRI 3(b).
Candy Flowers – This item is comprised of 6 artificial roses, all situated in a black vase made of acrylic plastic material. The roses are two each of the following colors: red, blue and white. This item also includes several green leaves. The petals of the roses and the leaves are all made of woven man made fiber and are glued together. The stems of the roses are made of wire covered with plastic material. The inside bottom of the vase has multiple prongs that hold the stems of the artificial flowers in place.
The middle of each rose has a plastic receptacle into which a lollipop on a stick is inserted. Each lollipop is sweetened with a sugar-free sweetener. The lollipops can be removed to be eaten if so desired. Each lollipop is of the same color as the petals of the flower into which it is inserted. As you requested, the sample will be returned to you.
This item is considered to be a composite good within the meaning of GRI 3. The lollipops are displayed as a part of the decoration that is provided by the artificial flowers. Each lollipop forms the center of each flower and each lollipop is of the same color as the flower with which it is physically associated. The visual impact of this item is derived from the textile petals of the artificial flowers. The vase acts as a mere holder and serves a subordinate role. Therefore, it is the opinion of this office that the textile petals of the artificial flowers provide this item with the essential character, within the meaning of GRI 3(b).
In addition to a ruling for this entire item, you have also requested a ruling for a bouquet of the same artificial flowers as described for the Candy Flowers above, each of which contains a plastic receptacle into which a lollipop on a stick has been inserted, but without the plastic vase. For the same reasons as stated above, it is the opinion of this office that the textile petals of the artificial flowers provide this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the molded plastic FlowerLight with four artificial flowers, all situated in a plastic vase, 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.
The applicable subheading for the molded plastic FlowerLight, without the four textile artificial flowers and without the plastic vase, will be 3926.40.0000, HTSUS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the Candy Flowers with lollipops, with or without the plastic vase, will be 6702.90.3500, 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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division