CLA-2 CO:R:C:G 087038 NLP
Mr. Peter Liu
Canaan Products, Inc.
345 E. Boyd Street
Los Angeles, CA 90013
RE: Artificial Flowers with Light Bulbs
Dear Mr. Liu:
This ruling is in response to your letter of April 12, 1990,
requesting a classification of artificial flowers with light
bulbs, imported from Taiwan, under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA). Samples were submitted
for our examination.
FACTS:
Two items were submitted for classification. The flower
cart lamp is composed of a plastic pot holder containing a
variety of red and pink colored polyester flowers with an
electric plug. Within the red flowers are small light bulbs that
turn on when the lamp is plugged in. The second sample consists
of an artificial flower made of polyester. Within the flower is
a small light bulb that lights up when batteries are inserted.
ISSUE:
What are the tariff classifications of the flower cart lamp
and the flower light for tariff classification purposes?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA.
GRI 1 requires that classification be determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order.
When goods are prima facie classifiable under two or more
headings GRI 3 is applicable. In this case classification is
determined by application of GRI 3(b) which provides for the
classification of composite goods. GRI 3(b) states that:
Mixtures, composite goods consisting of different
materials or made up of different components, and goods
put up in sets for retail sale, which cannot be
classified by reference to 3(a), shall be classified as
if they consisted of the material or component which gives
then their essential character, insofar as this criterion is
applicable.
The Explanatory Notes constitute the official interpretation of
the tariff at the international level. Explanatory Note (IX) to
GRI 3(b) states the following:
For the purposes of this Rule, composite goods made up
of different components shall be taken to mean not only
those in which the components are attached to each other
to form a practically inseparable whole but also those with
separable components, provided these components are adapted
one to the other and are mutually complementary and that
together they form a whole which would not normally be
offered for sale in separate parts.
In the instant case, the flower cart lamp and the flower light
each qualify as composite goods made up of different components
within the meaning of GRI 3(b). They are comprised of components
adapted one to the other, that are mutually complementary and
together form a whole which would not normally be offered for
sale in separate parts. Accordingly, since the flower cart lamp
and the flower light are composite goods, they are properly
classifiable under the components which impart their essential
character pursuant to the factors set out in the applicable
Explanatory Note.
Explanatory Note (VIII) to GRI 3(b) states that:
The factor which determines essential character will
vary as between different kinds of goods. It may, for
example, be determined by the nature of the material or
component, its bulk, quantity, weight or value, or by the
role of a constituent material in relation to the use of
goods.
In the instant case, the artificial flowers impart the essential
character to both the flower cart lamp and the flower light. The
artificial flowers give these products the unique quality that
makes them distinctive. The artificial flowers are so
substantial and decorative that they play a central role in
relation to the use of these items, whereas the bulbs in the
flowers serve a secondary function. Therefore, the flower cart
lamp and the flower light are classifiable in Heading 6702,
HTSUSA, which provides for artificial flowers, foliage and fruit
and parts thereof; articles made of artificial flowers, foliage
and fruit.
HOLDING:
The flower cart lamp and the flower light are each
classifiable in subheading 6702.90.4000, HTSUSA, which provides
for other, artificial flowers, of man-made fibers. The rate of
duty is 9 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division