CLA-2-67:OT:RR:NC:N3:348
Ms. Amanda Silva
Foreston Trends
1483 Via Plata Street
Long Beach, CA 90810
RE: The tariff classification of artificial flowers from China.
Dear Ms. Silva:
In your letter dated October 24, 2012 you requested a tariff classification ruling. Your samples will be returned to you as requested.
The submitted sample is an artificial flower. The flower’s petals are constructed of man-made woven fabric and are glued to a plastic wire stem. The wire stem is inserted through the middle of the flower and is glued to the bottom of a 5” (W) x 4” (H) circular glass vase. Along the inside of the vase are several man-made woven leaves which have a bendable wire running the length of the leaf.
The submitted sample is an artificial flower. The flower’s petals are constructed of mam-made woven fabric and are glued to a plastic wire stem. The wire stem is inserted through the middle of the flower and is wrapped around a wired branch inside a 4 ½” square vase. Along the inside of the vase the branch is wrapped with styrofoam holly berries.
The flowers, in both samples, provide the ornamental and decorative appeal. Therefore, it is the opinion of this office that the man-made woven flower provides the essential character within the meaning of GRI 3(b).
The applicable subheading for the artificial flowers 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% 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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division