CLA-2-06:OT:RR:NC:N2:231
Ms. Brandy Davis
1800Flowers.com
7800 Bayberry Road
Jacksonville, FL 32256
RE: The tariff classification of a Glass Cloche with Preserved Rose from Colombia
Dear Ms. Davis:
In your letter dated July 13, 2020, you requested a tariff classification ruling.
The subject merchandise is a Glass Cloche with Preserved Rose. The product is telescope style black box containing a glass cloche affixed to a medium density fiberboard base and a printed tri-fold black card sealed with a rose sticker. The glass cloche displays a single preserved rose. You have stated that the single natural rose is treated with glycerin, which serves to extend the durability of the product. The product is imported six per each master case.
General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff Schedule states that goods put up in sets for retail sale are to be classified as if they consisted of the material or component which gives them their essential character. Of the several components, that forms the product at issue, only the rose is indispensable with relation to the set’s use as it represents the sole reason one would purchase the product. The component that imparts the essential character of the intended import is the rose.
The applicable subheading for the Glass Cloche with Preserved Rose will be 0603.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: Other.” The rate of duty will be 4% 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 the World Wide Web at https://hts.usitc.gov/current.
These goods are subject to regulations and/or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact that agency regarding possible applicable requirements at the following location:
U.S. Department of Agriculture
APHIS
Plant Protection and Quarantine Permit Unit
4700 River Road, Unit 136
Riverdale, MD 20737-1236
Telephone number: 877-770-5990
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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division