CLA-2 CO:R:C:F 089470 STB
Mr. James R. Page, Jr.
44 Putnam Drive, N.W.
Atlanta, Georgia 30342
RE: Bulk Potpourri
Dear Mr. Page:
This letter is in response to your letter of April 24, 1991,
regarding the tariff classification of bulk potpourri, a product
of the United Kingdom. A sample was submitted with your inquiry.
FACTS:
The product is described as "dried organic material that has
been colored and scented." Commonly known as potpourri, the
merchandise will be imported in bulk, then repackaged in the
United States and sold at the retail and wholesale level. The
sample that was included with your inquiry consists of a variety
of whole and broken brightly colored, aromatic plant parts
including leaves, petals and flower buds.
ISSUE:
What is the proper classification of the subject bulk
potpourri?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
legal framework in which merchandise is to be classified under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff and any
relevant section or chapter notes and, unless otherwise required,
according to the remaining GRI's taken in order.
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The headings at issue in this ruling are:
(a) 3307, HTSUSA, Pre-shave, shaving, or after-shave
preparations...other perfumery, cosmetic or toilet
preparations, not elsewhere specified or
included...prepared room deodorizers...;
(b) 0604, HTSUSA, Foliage, branches and other parts of
plants, without flowers or flower buds...being goods
of a kind suitable for bouquets or for ornamental
purposes, fresh, dried, dyed, bleached, impregnated or
otherwise prepared;
(c) 1211, HTSUSA, Plants and parts of plants...of a
kind used primarily in perfumery, in pharmacy or for
insecticidal, fungicidal or similar purposes, fresh or
dried, whether or not cut, crushed or powdered;
(d) 1404, HTSUSA, vegetable products not elsewhere
specified or included.
It is our determination that the subject merchandise is properly
classified in Heading 1404, HTSUSA. As explained below, the
other provisions are inapplicable.
Potpourri items are often classified in heading 3307,
HTSUSA. Chapter Note 3 states that this heading applies "inter
alia" to "scented sachets" as well as various other items. The
subheading in which these items often fall is subheading
3307.90.0000, HTSUSA, which applies to "preparations for
perfuming or deodorizing rooms, including odoriferous
preparations used during religious rites." However, the scope of
Heading 3307, HTSUSA, is limited by Chapter Note 2 which
indicates that the various products included in headings 3303 to
3307 should be "put up in packings of a kind sold by retail for
such use", i.e. such use as indicated by the various chapters.
The bulk potpourri in question is not put up in such a retail
packing and therefore is not classifiable in heading 3307,
HTSUSA.
Heading 0604, HTSUSA, also is not applicable in this
instance. As set out in the language of the tariff schedule
itself, this provision only applies to "goods of a kind suitable
for bouquets or ornamental purposes." The Explanatory Notes to
this provision state, in pertinent part:
This heading covers not only foliage, branches,
etc, as such, but also bouquets, wreaths, floral
baskets and similar articles incorporating foliage
or parts of trees, shrubs, bushes or other plants,
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or incorporating grasses, mosses or lichens. Provided
that such bouquets, etc., have the essential character
of florists' wares, they remain in the heading even
if they contain accessories of other materials
(ribbons, wire frames, etc.).
The meaning of the phrase "suitable for bouquets or
ornamental purposes" is made even more clear by the reference in
the above explanatory notes to the condition that items of this
chapter should have the "essential character of florists' wares."
It is our determination that the predominantly broken plant parts
which normally comprise potpourri, and which comprise the
potpourri at issue here, is not the type of material suitable for
use by a florist for bouquets or for ornamental purposes as
intended in the HTSUSA. This determination is supported in
Headquarters Ruling Letter (HRL) 088191, dated June 4, 1991.
The next provision to be considered is heading 1211,
HTSUSA. The Explanatory Notes to this heading state, in
pertinent part, as follows:
Certain plants or parts of plants (including
seeds or fruits) of this heading may be put up
(e.g., in sachets) for making herbal infusions or
herbal "teas". Such products consisting of plants
or parts of plants (including seeds or fruits) of a
single species (e.g., peppermint "tea") remain
classified in this heading.
However, the heading excludes such products
consisting of plants or parts of plants (including
seeds or fruits) of different species (whether or not
incorporating plants or plant parts of other headings)
or consisting of plants or parts of plants of a single
or of different species mixed with other substances,
such as one or more plant extracts (heading 21.06).
(Emphasis are from the original text.)
In addition to the above, the Explanatory Notes also exclude
from this chapter "products which have been mixed" to be put up
for retail sale as "perfumery products" and/or to be used for
other various purposes.
Thus, the Explanatory Notes for Heading 1211, HTSUSA,
exclude from this provision any product that is composed of a
mixture of plants and plant parts of different species such as
the bulk potpourri at issue.
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Since none of the more specific provisions apply to the
merchandise at issue, the proper classification provision is the
residual provision of heading 1404, HTSUSA. Within that
provision, the proper classification is under subheading
1404.90.0000, HTSUSA, which provides for vegetable products not
elsewhere specified or included, other.
HOLDING:
The subject bulk potpourri is properly classified in
subheading 1404.90.0000, HTSUSA, which provides for vegetable
products not elsewhere specified or included, other. The
merchandise is entitled to a free rate of duty.
Sincerely,
John Durant, Director
Commercial Rulings Division