OT:RR:CTF:CPMM H293469 RGR
Ms. Julie Scoggan
Evans and Wood & Co., Inc.
612 E. Dallas Rd., Suite 200
Graprevine, TX 76051
RE: Revocation of NY H84824 and NY E80988; tariff classification of decorative bridal accessories
Dear Ms. Scoggan:
This letter is in reference to two ruling letters issued by U.S. Customs and Border Protection (“CBP”) concerning the classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of decorative bridal accessories under heading 7116, HTSUS. Specifically, in New York Ruling Letter (“NY”) H84824, dated August 10, 2001, CBP classified decorative bridal accessories consisting of imitation pearl stamens and paper stems held together with a twist-tie in subheading 7116.20.40, HTSUS. We have reviewed NY H84824 and find it to be incorrect. We have also reviewed NY E80988, dated April 30, 1999, concerning substantially similar merchandise. For the reasons set forth below, we are revoking NY H84824 and NY E80988.
Pursuant to 19 U.S.C. § 1625(c)(1), a notice was published in the Customs Bulletin, Volume 52, No. 42 on October 17, 2018, proposing to revoke NY H84284 and NY E08988, and any treatment accorded to substantially similar transactions. No comments were received in response to this notice.
FACTS:
In NY H84824, CBP described the merchandise as follows:
The submitted samples are two styles of decorative bridal accessories consisting of imitation pearl stamens made of talc, dextrine and water, which are attached to paper stems. The stamens are held together with a twist-tie and packaged in a plastic bag. Talc is considered a semiprecious stone by Customs.
In NY E80988, CBP described the merchandise as follows:
The submitted sample, Item #614065 Pearl Stamen Bunch, consists of imitation pearl stamens made of powder of talc which are attached to paper stems at both ends. Each stamen measures approximately 2 ½ inches in length. The stamens are held together with a twist-tie and packaged in a plastic bag. Powder of talc is considered a semiprecious stone by Customs.
ISSUE:
Whether the decorative bridal accessories are classifiable under heading 6702, HTSUS, as “artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit,” or under heading 7116, HTSUS, as “articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed).”
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (“GRI”). GRI 1 provides, in part, that “for legal purposes, classification shall be determined according to terms of the headings and any relative section or chapter notes….” In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in order.
The 2018 HTSUS provisions under consideration are as follows:
6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit:
* * *
7116 Articles of natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed):
* * *
Pursuant to Note 1 of Chapter 71, HTSUS, all articles consisting wholly or partly of semiprecious stones (natural, synthetic or reconstructed) are to be classified in Chapter 71.
The notes to chapter 67 state, in pertinent part, the following:
3. Heading 6702 does not cover:
* * *
(b) Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by molding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, gluing, fitting into one another or similar methods.
In understanding the language of the HTSUS, the Explanatory Notes (“ENs”) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the Harmonized System at the international level. See T.D. 89-90, 54 Fed. Reg. 35127 (Aug. 23, 1989).
The ENs to heading 6702 state, in relevant part that the heading covers:
(2) Parts of artificial flowers, foliage or fruit (e.g., pistils, stamens, petals,
calyces, leaves and stems).
* * *
The articles of this heading are mainly used for decoration (e.g., in houses or churches), or as ornaments for hats, apparel, etc.
* * *
The ENs to heading 71.03 state, in pertinent part, that the heading for precious and semi-precious stones excludes “Steatite (unworked, heading 25.26; worked, heading 68.02).” Steatite is a compact form of talc. Accordingly, the EN to heading 71.03 also excludes articles of talc.
The ENs to heading 71.16 state, in pertinent part, the following:
This heading covers all articles (other than those excluded by Notes 2 (B) and 3 to this Chapter), wholly of natural or cultured pearls, precious or semi-precious stones, or consisting partly of natural or cultured pearls or precious or semi-precious stones, but not containing precious metals or metals clad with precious metal (except as minor constituents) (see Note 2 (B) to this Chapter).
Talc is a mineral rich in hydrous magnesium silicate. Because talc is not a precious or semiprecious stone, it is not classifiable in heading 7116, HTSUS, which covers “articles of natural or culture pearls, precious or semiprecious stones (natural, synthetic or reconstructed.” Thus, the subject merchandise is not classifiable in heading 7116, HTSUS, as “articles of natural or culture pearls, precious or semiprecious stones (natural, synthetic or reconstructed).”
Heading 6702, HTSUS, provides for “artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage and fruit.” The subject merchandise, consisting of imitation pearl stamens and paper stems with a twist-tie, is assembled by binding, gluing and fitting, all processes permitted by note 3(b) to chapter 67. It falls squarely within the meaning of parts of artificial flowers or foliage in heading 6702, HTSUS, as the ENs to heading 67.02 specifically identify “stamens” and “stems,” as parts of artificial flowers, foliage and fruit falling under this heading. Lastly, the merchandise is used in bridal ornaments, a use mentioned in EN 67.02. Therefore, pursuant to GRI 1, the merchandise is described, eo nomine, in heading 6702, HTSUS, as parts of artificial flowers. At the subheading level, the merchandise is classified pursuant to GRIs 1 and 6 in subheading 6702.90.65, HTSUS, as ”[a]rtifical flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [of] other materials: [o]ther: [o]ther.”
HOLDING:
Pursuant to GRIs 1 and 6, the subject decorative bridal accessories are classified in heading 6702, HTSUS, specifically in subheading 6702.90.65, HTSUS, which provides for “Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers foliage or fruit: Of other materials: Other: Other.” The 2018 column one, general rate of duty is 17% ad valorem.
EFFECT ON OTHER RULINGS:
NY H84824, dated August 10, 2001, and NY E80988, dated April 30, 1999, are revoked.
In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division
Cc: Ms. Ruby Wood
Evans and Wood & Co., Inc.
P.O. Box 610005
DFW Airport, TX 752621