CLA-2-67:OT:RR:NC:N4:422
Ms. Lorianne Aldinger
Rite Aid
30 Hunter Lane
Camp Hill, PA 17011
RE: The tariff classification of polyester artificial flowers in terra cotta pots from China
Dear Ms. Aldinger:
In your letter dated May 18, 2009, you requested a tariff classification ruling.
The submitted sample is identified as a Potted Orchid, item 9006004. This item is comprised of three artificial orchids that are respectively situated in three black terra cotta pots. Each orchid is comprised of red flower petals made of polyester fibers that are attached, by means of an adhesive, to stems made of plastic covered metal wire. In addition, each orchid includes flower buds made of plastic material and green leaves made of foam plastic material. Each of the three pots is filled with foam plastic that is covered with artificial green moss and acts as a base for each of the three orchids. The stem of each orchid is attached, by means of an adhesive, to the foam plastic base that fills its respective pot. The three pots are attached to a black terra cotta tray in a single row.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The polyester flower petals provide the item’s ornamental and decorative appeal, give the item its unique quality and serve to make it distinct. The leaves and the buds appear to serve the subordinate role of embellishing the beauty of the principal objects, which are the flower petals. Since each orchid appears to be permanently affixed to the respective base and each base also appears to be permanently affixed to the pot in which it is held, the three pots can’t be used for anything else. The pots are plain in appearance and merely act as holders. Therefore, it is the opinion of this office that the polyester flower petals provide these items with the essential character, within the meaning of GRI 3 (b).
The applicable subheading for item 9006004 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 general rate of duty is 9 percent ad valorem.
However, with regard to the applicable rate of duty, item 9006004 is also provided for in heading 9902, HTSUS, which covers a wide variety of goods that have a temporary reduction in their rate of duty, by virtue of legislative action. The subject items meet the prerequisites of 9902.25.6510, HTSUS.
Accordingly, item 9006004 is entitled to beneficial treatment under subheading 9902.25.6510, HTSUS, which provides for artificial flowers of man-made fibers (provided for in subheading 6702.90.35). The rate of duty will be free.
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