CLA-2 CO:R:C:G 086692 DRR
Ms. Judy Kearney
Network Brokers International, Inc.
Airport Industrial Office Park, Building A2-C
145th Avenue & Hook Creek Blvd.
Valley Stream, New York 11581
Re: Decorative fabric rose leaf
Dear Ms. Kearney:
This is in reference to your letter dated February 14,
1990, on behalf of Berwick Industries, Inc., requesting the
classification of a decorative rose leaf under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
FACTS:
The merchandise at issue is represented by a decorative
fabric rose leaf made of 100 percent polyester taffeta. The
leaves will be manufactured in and imported from Korea. The
leaves will be used with decorative bows to create a simulated
flower.
ISSUE:
Whether the decorative rose leaf is classifiable under
subheading 6702.90.6000, HTSUSA.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI),
taken in order. GRI 1 provides that classification shall be
according to the terms of the headings and any relative
section or chapter notes. Heading 6702, HTSUSA, provides for,
among other things, artificial flowers, foliage and fruit and
parts thereof.
-2-
HOLDING:
The decorative fabric rose leaf at issue is classified
under subheading 6702.90.6000, HTSUSA, as artificial flowers,
foliage and fruit and parts thereof, of other materials,
other, with a duty rate of 17 percent ad valorem.
Sincerely,
Gerald Laderberg, Acting Director
Commercial Rulings Division
6 cc: A.D.,N.Y. Seaport
D. Rimmer library/za
086692