CLA-2-67:OT:RR:NC:N4:415
Mr. Simon Slyper
Amscan, Inc.
80 Grasslands Road
Elmsford, NY 10523
RE: The tariff classification of a floral garland and a floral hanging decoration from China.
Dear Mr. Slyper:
In your letter dated January 27, 2021, you requested a tariff classification ruling.
Samples were provided and will be returned separately.
The products under consideration are described in your submission as “Luau Floral Garland,” item number 220435, and “Luau Floral Hanging Decoration,” item number 244102. They are both constructed of polyester fabric flowers and leaves that are strung onto string and separated by transparent green plastic tubes. They are intended to be used for decorative purposes.
In your request, you state these articles would be excluded from heading 6702 as they do not meet the construction requirements as the petal is obtained from one piece of fabric. We disagree. 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).” After reviewing both samples, this office notes the larger flowers are assembled with the yellow plastic stamen fitting together with the green plastic base holding the petals and leaves together. Further to your argument on the textile flowers, we look to Headquarters Ruling H251022, dated May 26, 2017, which ruled on similarly constructed artificial floral leis and they confirmed those articles are classifiable within heading 6702. As these products meet the requirements set forth by this heading, specifically they resemble the natural products, are assembled by fitting into one another, and are not subject to any of the listed exclusions, classification within heading 6702 appears appropriate for these articles. This office holds the opinion that the textile component would impart the essential character, General Rule of Interpretation 6 and 3(b) noted.
The applicable subheading for the “Luau Floral Garland,” item number 220435, and “Luau Floral Hanging Decoration,” item number 244102, 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.
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