CLA-2-67:OT:RR:NC:N4:415
Ms. Sally Liao
Pan Asian Creations Limited
Unit No. 182, 1/F., Peninsula Centre, No. 67 Mody Road, Kowloon Hong Kong China
RE: The tariff classification of artificial flowers from China.
Dear Ms. Liao:
In your letter dated September 30, 2020, you requested a tariff classification ruling.
Images were submitted in lieu of samples. Item number KC20000003V1, “grass wreath,” which was included in this request, will be separately addressed in ruling number N314903.
There are three items under consideration. Per your correspondence, they are all constructed using glue, and the second and third articles are also bound together with wire.
The first product is described as a “flower wreath,” item number KC20000060V2. This wreath consists of an obscured natural vine base, with plastic greenery components, pinecones, polystyrene foam berries, and large white flowers with petals of polyester fabric.
The second product is described as a “flower wreath,” item number KC20000010V1. This wreath consists of greenery, pom flowers, and decorative balls all made from plastic. There are also polystyrene foam berries and sequined balls. The wreath is white, silver, and gold in color.
The third product is described as an “ornament,” item number KC20000238V1. This item is a garland with the same components as the first wreath, except the vine core.
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 these products meet the requirements set forth by this heading, specifically they resemble the natural products and are assembled from various parts by gluing and/or binding with wire, and are not subject to any of the listed exclusions, classification within heading 6702 appears appropriate for these articles made of artificial flowers and foliage.
This office is of the opinion that the flowers would also impart the essential character to each of these articles and notes the second wreath is also predominately constructed from plastic components, General Rule of Interpretation (GRI) 6 and 3(b) noted.
The applicable subheading for the “flower wreath” and “ornament,” item numbers KC20000060V2 and KC20000238V1, will be 6702.90.3500, HTSUS, which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f other materials: [o]ther: [o]f man-made fibers.” The column one, general rate of duty is 9 percent ad valorem.
The applicable subheading for the “flower wreath,” item number KC20000010V1, 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