CLA-2-67:OT:RR:NC:N4:422
Ms. Heather Mooney
QVC, Inc.
1200 Wilson Drive
West Chester, PA 19380-4262
RE: The tariff classification of artificial forsythia branches with LEDs from China
Dear Ms. Mooney:
In your letter dated September 21, 2010, you requested a tariff classification ruling.
The submitted sample is identified as a Forsythia Branch Bunch with Twigs and Floral, item number H190566. It is comprised of thirty-six artificial twigs which are each made of polyethylene (PE) plastic material that is molded over metal wire. The twigs are vertically situated and stand approximately 38” high. There is a strip of brown paper that is wound around the bunch several times at a point approximately 9” to 10½” from the bottom. The wound brown paper covers an area of approximately 1½” in width and completely conceals a cylindrical metal frame that holds that twigs in place.
Four of the twigs are covered with small bright yellow flowers that have petals that are made of woven polyester fabric and small stems made of green plastic material. In addition, ten of the twigs have multiple light emitting diodes (LEDs) attached to electrical wire that is wound around those respective branches. Therefore, of the thirty-six twigs, twenty-six of them are bare, without flowers or LEDs.
Although the rigidity and sturdiness of the twig bunch allows it to stand on its own, inserted within the interior of the bunch, in between the bottom of the twigs, is a metal stand that measures approximately 9½” in height. The stand adds support and acts as a platform for a battery box that powers the LEDs but is hidden from view within the twig bunch. There are twenty-eight smaller artificial twigs, measuring the same height as the stand, that are inserted vertically into the stand to assist in concealing the stand. 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. Although the textile flower petals are vibrantly colored, they are sparsely situated on the item. The artificial twigs contribute to the rustic appearance of the item and the plastic material used in the construction of the twigs provides more than 50 percent of the weight of the entire item. In addition, the cost of the plastic material far exceeds the cost of the fabric material used in the construction of the flower petals. Whereas the LEDs add to the decorative appeal of the item when powered on, the item still serves as a decoration when the LEDs are powered off. Therefore, it is the opinion of this office that the plastic material that is used in the construction of the twigs provides this item with the essential character within the meaning of GRI 3(b).
You have suggested that the correct classification of this item would be subheading 6702.90.3500. Furthermore, you have suggested that this item would qualify for duty free treatment under subheading 9902.25.6510. However, we do not agree that this item is correctly classified in the subheadings that you have suggested. Subheading 6702.90.3500 provides for artificial flowers that are made of man-made fibers. As stated earlier, it is the opinion of this office that the plastic material provides this item with the essential character. In addition, subheading 9902.25.6510 expired on December 31, 2009. Although numerous subheadings in chapter 99 that had expired on that date were subsequently extended on August 26, 2010, subheading 9902.25.6510 was not among them. Therefore, that subheading is no longer in effect.
The applicable subheading for item number H190566 will be 6702.10.2000, 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 plastics: assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods. The rate of duty will be 8.4 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 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