CLA-2-67:OT:RR:NC:N4:415
Mr. Joseph J. Kenny
Geodis USA, Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of an artificial floral arrangement from China.
Dear Mr. Kenny:
In your letter dated January 23, 2023, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc.
An image was submitted in lieu of a sample.
The product under consideration is described as the “Floral Decoration with Skull Base,” CVS item number 494875. This item is an artificial flower arrangement in a plastic jar-shaped base. The article is 7.5 inches tall, with the base being about five inches tall. The brightly colored flowers are approximately seven inches in diameter and 2.5 inches high. The flowers and leaves are made wholly from polyester fabric, which are fitted into and glued to a foam block inserted into the jar-shaped vase. The base is painted to resemble a sugar skull that is associated with the Day of the Dead. The provided image shows three variations of this item.
In your request you state that you believe this article would be classified under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other festive, carnival, or other entertainment articles. We disagree. The jar-shaped vase with a painted face you refer to as a “skull” is a functional article. Functional articles are excluded from classification as festive articles of chapter 95 per note 1(x). Generic flowers are also not recognized festive motifs for any particular holiday. The item referenced in New York ruling N281908, dated January 12, 2017, is merely a decorative article, and is not comparable to a functional article capable of holding artificial flowers.
The applicable subheading for the “Floral Decoration with Skull Base,” CVS item number 494875, 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