CLA-2 CO:R:C:G: 084606 JLJ 839917
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: Classification of rose Christmas tree ornaments and
roses with leaves stapled on
Dear Ms. Kearney:
You inquired about the tariff classifications of rose
Christmas tree ornaments and roses imported from Hong Kong on
behalf of your client Berwick Industries, Inc. You submitted two
samples of each type of rose.
FACTS:
The Christmas roses both have plastic petals, matching
plastic ribbons tied to the bottom of the roses and two textile
leaves stapled to each. Affixed to each rose is a metallic
covered wire-based tinsel tie to be used as a Christmas tree tie-
on. Both Christmas roses are inserted into cardboard cards used
for retail sales which say "Trim-A-Tree" and "The Christmas Rose
Decoration."
The other two roses are made the same way except that they
lack the tinsel wire tie-on and the cardboard cards. These roses
are said to be used for general decorative use.
ISSUE:
What are the tariff classifications under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) of the
Christmas roses and the other roses?
-2-
LAW AND ANALYSIS:
The Explanatory Notes for Heading 9505, which cover
festive, carnival or other entertainment articles, specifically
include decorations for Christmas trees in Heading 9505. In
order to qualify for classification as a Christmas tree ornament,
we believe that the following guidelines must be met:
(1) The item is advertised and sold as
a Christmas ornament,
(2) There is some method for hanging the
item on a tree, and
(3) The item is not too big or too
heavy to hang from or be attached to
a Christmas tree.
The instant Christmas roses meet all 3 criteria, therefore
they are classified under the provision for articles for
Christmas festivities and parts and accessories thereof:
Christmas ornaments: other: other, in subheading 9505.10.2500,
HTSUSA, dutiable at the rate of 5 percent ad valorem.
The other roses are not eligible for classification as
Christmas ornaments in Heading 9505 because they lack the
Christmas tree tinsel tie-on. Artifical flowers are usually
eligible for classificaton in Heading 6702, which provides for
artificial flowers, foliage and fruit and parts thereof. These
particular roses have leaves which are stapled on. Note 3(b) to
Chapter 67, HTSUSA, says:
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 one piece into another
or similar methods.
-3-
Inasmuch as we consider stapling to be similar to binding,
gluing and fitting one piece into another, the other roses
qualify for classification in Heading 6702, HTSUSA. The other
roses are classifiable under the provision for artficial flowers,
foliage and fruit and parts thereof...: of plastics: other, in
subheading 6702.10.4000, HSTUSA, dutiable at the rate of 3.4
percent ad valorem.
HOLDING:
The Christmas roses are classified in subheading
9505.10.2500, HTSUSA. The other roses are classified in
subheading 6702.10.4000, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
JLJohnson:peh:7/18/89
jones library 084606JLJ
6cc: A.D., N.Y. Seaport (NIS-343)