CLA-2-67:RR:NC:SP:222 G87722

Mr. Richard Tinelli
Mastercargo, Inc.
161-15 Rockaway Blvd.
Jamaica, NY 11434

RE: The tariff classification of artificial flower and potpourri sachet from China.

Dear Mr. Tinelli:

In your letter dated January 19, 2001, and received in this office on March 15, 2001, on behalf of your client Brod, Inc., you requested a tariff classification ruling.

You have submitted drawings of style #88041. This item consists of a man-made fiber flower with a pin attached to the back, and a sachet pouch containing potpourri. The flower and sachet pouch containing the potpourri are packaged together in a flimsy plastic box that is kept closed by a man-made fiber ribbon. The ribbon has been cut and glued to form a continuous loop which is wrapped around the box. A printed card bearing personal greetings is attached to the ribbon. Although these items are package together for retail sale, they are not considered to be a set for tariff purposes. The man-made fiber flower with pin attached and the sachet pouch containing potpourri will be classified separately. The flimsy plastic box and the ribbon are considered to be ordinary packing.

The applicable subheading for the man-made fiber flower with the pin attached, will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: other, of man-made fibers. The rate of duty will be 9 percent ad valorem.

The applicable subheading for the sachet pouch with potpourri, will be 3307.90.0000, HTS, which provides for other perfumery, cosmetic or toilet preparations. The rate of duty will be 5.4 percent ad valorem.

The above products may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380.

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 Alice Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division