CLA-2-67:OT:RR:NC:N4:415
Ms. Brandy Davis
1800Flowers.com
7800 Bayberry Road
Jacksonville, FL 32256
RE: The tariff classification of an artificial cedar spray from China.
Dear Ms. Davis:
In your letter dated July 20, 2020, you requested a tariff classification ruling.
An image was provided in lieu of a sample.
The product under consideration is described in your submission as “Red Bell Cedar Spray,” SKU number 40400. It is a 27-inch long artificial foliage decoration. The spray consists of plastic cedar foliage, natural pine cones, and red metal bells. The components are attached with flexible wire and then bound with brown tape. The artificial cedar foliage component is what makes this a spray and would impart the essential character over the pine cones and bells, which serve the subsidiary role as decorative embellishments, General Rule of Interpretation 3(b) noted.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. As per the ENs, heading 6702 covers “[a]rtificial flowers, foliage and fruit in forms resembling the natural products, made by assembling various parts (by binding, glueing, assembling by fitting into one another or similar methods).” As this artificial spray would meet the requirements set forth by this heading, specifically it is assembled from various parts by binding, and is not subject to any of the listed exclusions, classification within heading 6702 would be considered appropriate.
The applicable subheading for the “Red Bell Cedar Spray,” SKU number 40400, will be 6702.10.2000, HTSUS, which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f plastics: [a]ssembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods.” The column one, general rate of duty is 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 at https://hts.usitc.gov/current.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division