CLA-2 CO:R:C:T 953686 HP
Ms. Karen J. Schiller
MSAS Customs Logistics Inc.
8725 NW 18TH Terrace
Suite 301
Miami, FL 33172
RE: NYRL 877658 revoked. Artificial flowers.
Dear Ms. Schiller:
This is in reply to your letter of March 18, 1993. That
letter concerned the tariff classification, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), of
artificial flowers, produced in China and imported from Hong
Kong. Please note your reference numbers 63-A and 63-B.
FACTS:
The merchandise at issue consists of artificial flowers used
for decorating packages. The flowers are made of 100% woven
polyester fibers. The cords attached to these flowers are
constructed of 83.1% rubber core and 16.9% metallic yarn cover.
The cord on Style 63-A is 5 inches long. The cord on Style 63-B
is 8 inches long.
In NYRL 877658 of September 11, 1992, we classified this
merchandise as artificial flowers of materials other than man-
made fibers. You disagree, arguing that the essential character
of these articles is derived from the flowers themselves.
ISSUE:
Whether the man-made fiber flowers impart the essential
character of the decorative articles?
LAW AND ANALYSIS:
Subheading 6702.90.3500, HTSUSA, provides for artificial
flowers of man-made fibers. The flower portion of this
merchandise meets this description. Subheading 6702.90.6500,
HTSUSA, provides for similar articles of materials other than
man-made fibers. The cord portion meets this description. The
General Rules of Interpretation (GRIs) to the HTSUSA govern the
classification of goods in the tariff schedule. GRI 1 states, in
pertinent part, that such "classification shall be determined
according to the terms of the headings and any relative section
or chapter notes. . . ." Goods which cannot be classified in
accordance with GRI 1 are to be classified in accordance with
subsequent GRIs, taken in order. GRI 3 states, in pertinent
part:
When by application of Rule 2(b) [goods
of more than one material or substance] or
for any other reason, goods are, prima facie,
classifiable under two or more headings,
classification shall be effected as follows:
* * *
(b) 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) [which
requires that goods be classified, if
possible, under the more specific of the
competing provisions], shall be
classified as if they consisted of the
material or component which gives them
their essential character, insofar as
this criterion is applicable.
Explanatory Note (IX) to GRI 3 provides:
For the purposes of [GRI 3(b)], 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 to one another
and are mutually complementary and that
together they form a whole which would not
normally be offered for sale in separate
parts.
[C]lassification [of composite goods] is made
according to the component, or components
taken together, which can be regarded as
conferring on the set as a whole its
essential character.
The factors which determine essential character of an
article will vary from case to case. It may be the nature of the
materials or the components, its bulk, quantity, weight, value,
or the role a material plays in relation to the use of the goods.
In general, essential character has been construed to mean the
attribute which strongly marks or serves to distinguish what an
article is; that which is indispensable to the structure or
condition of an article. In the instant matter, it is clear that
the flower portion of the article imparts its essential
character. The cord merely affixes the flower to whatever is to
be decorated. Accordingly, NYRL 877658 is revoked.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 6702.90.3500, HTSUSA, as artificial
flowers and articles thereof, of man-made fibers. The
applicable rate of duty is 9 percent ad valorem.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are revoking NYRL
877658 of September 11, 1992, pursuant to 19 C.F.R. 177.9(d)(1),
to reflect the above classification effective with the date of
this letter.
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division