CLA-2-06:RR:NC:2:231 J86187
0603.10.8030; 0603.10.8040; 0603.10.8060; 0604.91.0080; 3406.00.0000; 3921.11.0000; 3926.40.0000; 3926.90.9880; 6913.10.5000; 7013.99.5000; 9405.50.4000
Mr. William Baldwin
Norman G. Jensen, Inc.
P.O. Box 3789
Blaine, WA 98231-3789
RE: The tariff classification and country of origin marking under the North American Free Trade Agreement (NAFTA) of fresh floral arrangements from Canada; Article 509
Dear Mr. Baldwin:
In your letter, dated June 11, 2003, on behalf of your client, David L. Jones Wholesale Limited, Burnaby, British Columbia, you requested a ruling on the tariff classification and country of origin marking of fresh floral arrangements from Canada under the NAFTA.
The merchandise is described thus:
1. Style “U.S. #1, ” described as a “1 Candle Arrangement,” is comprised of a candle and a fresh floral arrangement set in a plastic container. The floral portion of the arrangement consists of spray chrysanthemums (originating from Canada), miniature carnations (United States), and pine and cedar greens (Canada). All flowers, pine greens, and cedar greens are fresh. They have not been dried, dyed, bleached or impregnated. The components also include a 12 inch, tapered candle (U.S.), a plastic container (Canada), floral foam (U.S.), a plastic candle holder (China), four bobbles (foreign origin), two velvet bows (Canada), and a care tag (U.S.).
2. Style “U.S. #2,” described as a “2 Candle Arrangement,” is comprised of two candles and a fresh floral arrangement set in a plastic container. The floral portion of the arrangement consists of pine and cedar greens (Canada), spray chrysanthemums (Canada), miniature carnations (U.S.), gerbera daisies (Canada), carnations (U.S.) and sterling ranges (U.S.). The components also include two candles (Canada), a plastic container (U.S.), floral foam (U.S.), plastic candle holders (China), ribbon tails (U.S.), and a care tag (U.S.).
3. Style “U.S. #3,” described as a “Pillar Candle Arrangement,” is comprised of a pillar candle and a fresh floral arrangement set in a plastic container. The floral portion of the arrangement consists of pine and cedar greens (Canada), spray chrysanthemums (Canada), miniature carnations (U.S.), gladioli (Canada), snapdragons (U.S.), leptosporum (U.S.), silver salal (Canada), and Bonsai eucalyptus (U.S.). The components also include a pillar candle (Hong Kong), a plastic container (Canada), floral foam (U.S.), a 3 inch, plastic candle holder (China), and a care tag (U.S.).
4. Style “U.S. #4,” described as a “Garden Vase Arrangement,” is comprised of a fresh floral arrangement set in a glass vase. The floral portion of the arrangement consists of hybrid lilies (Canada), spray chrysanthemums (Canada), alstrœmeria (Canada), miniature carnations (U.S.), Bonsai eucalyptus (U.S.), Monte Casino (U.S.), and leather leaf (U.S.). The components also include a glass vase (U.S.) and a care tag (U.S.).
5. Style “U.S. #5,” described as a “Ceramic High Style Arrangement,” is comprised of a fresh floral arrangement set in a ceramic (glazed porcelain) vase. The floral portion of the arrangement consists of gladioli (Canada), carnations (U.S.), spray chrysanthemums (Canada), miniature carnations (U.S.), leather leaf (U.S.), eucalyptus (U.S.), and pittisporum (U.S.). The components also include a glazed porcelain vase (China), floral foam (U.S.), and a care tag (U.S.).
The applicable subheading for miniature carnations, styles “U.S. #1,” “U.S. #2,” “U.S. #3,” “U.S. #4,” and “U.S. #5,” will be 0603.10.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared, fresh, miniature (spray) carnations. The general rate of duty will be 3.2 percent ad valorem.
The applicable subheading for spray chrysanthemums, styles “U.S. #1,” “U.S. #2,” “U.S. #3,” “U.S. #4,” and “U.S. #5,” will be 0603.10.7010, HTS, which provides for cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared, fresh, chrysanthemums, standard carnations, anthuriums and orchids, chrysanthemums, Pom Pom. The general rate of duty will be 6.4 percent ad valorem.
The applicable subheading for standard carnations, styles “U.S. #2” and “U.S. #5,” will be 0603.10.7030, HTS, which provides for cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared, fresh, chrysanthemums, standard carnations, anthuriums and orchids, standard carnations. The general rate of duty will be 6.4 percent ad valorem.
The applicable subheading for alstrœmeria, style “U.S. #4,” will be 0603.10.8010, HTS, which provides for cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared, fresh, other, alstrœmeria. The general rate of duty will be 6.4 percent ad valorem.
The applicable subheading for hybrid lilies, style “U.S. #4,” will be 0603.10.8030, HTS, which provides for cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared, fresh, other, lilies. The general rate of duty will be 6.4 percent ad valorem.
The applicable subheading for snapdragons, style “U.S. #3,” will be 0603.10.8040, HTS, which provides for cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared, fresh, other, snapdragons. The general rate of duty will be 6.4 percent ad valorem.
The applicable subheading for gerbera daisies, style “U.S. #2,” and gladioli, styles “U.S. #3” and “U.S. #5,” will be 0603.10.8060, HTS, which provides for cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared, fresh, other, other. The general rate of duty will be 6.4 percent ad valorem.
The applicable subheading for pine and cedar greens, styles “U.S. #1,” “U.S. #2,” and “U.S. #3,” sterling ranges, style “U.S. #2,” leptosporum, style “U.S. #3,” silver salal, style “U.S. #3,” Bonsai eucalyptus, styles “U.S. #3” and “U.S. #4,” Monte Casino, style “U.S. #4,” leather leaf, styles “U.S. #4” and “U.S. #5,” eucalyptus, style “U.S. #5,” and pittisporum, style “U.S. #5,” will be 0604.91.0080, HTS, which provides for foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared, other, fresh, other. The rate of duty will be free.
The applicable subheading for candles, styles “U.S. #1, “U.S. #2,” and “U.S. #3,” will be 3406.00.0000, HTS, which provides for candles, tapers and the like. The rate of duty will be free.
The applicable subheading for styrofoam blocks, styles “U.S. #1,” “U.S. #2,” “U.S. #3,” and “U.S. #5,” will be 3921.11.0000, HTS, which provides for other plate, sheets, film foil and strip, of plastics, cellular, of polymers of styrene. The general rate of duty will be 5.3 percent ad valorem.
The applicable subheading for bows of plastics, style “U.S. #1,” will be 3926.40.0000, HTS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914, statuettes and other ornamental articles. The general rate of duty will be 5.3 percent ad valorem.
The applicable subheading for plastic trays, styles “U.S. #1,” “U.S. #2,” and “U.S. #3,” will be 3926.90.9880, HTS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914, other, other, other. The general rate of duty will be 5.3 percent ad valorem.
The applicable subheading for glazed porcelain vases, style “U.S. #5,” will be 6913.10.5000, HTS, which provides for statuettes and other ornamental ceramic articles, of porcelain or china, other, other. The rate of duty will be free.
The applicable subheading for glass vases, style “U.S. #4,” will be 7013.99.5000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018), other glassware, other, other, other, valued over $0.30 but not over $3 each. The general rate of duty will be 30 percent ad valorem.
The applicable subheading for plastic candle holders, styles “U.S. #1,” “U.S. #2,” and “U.S. #3,” will be 9405.50.4000, HTS, which provides for lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included, non-electrical lamps and lighting fittings, other, other. The rate of duty will be 6 percent ad valorem.
With regard to marking, country of origin, each of these items retains its identity as a product of the country in which it was produced and should be marked accordingly. Those goods, which are products of the United States, are not required to be marked.
The spray chrysanthemums, Gerbera daisies, gladiola, silver salal, hybrid lily, alstromeria, various fresh flowers, pine and cedar greens, bows of plastics, plastic trays, and non-wrapped candles (style “U.S. #2” only), being wholly obtained or produced entirely in the territory of Canada, as well as those components which remain products of the U.S. for marking purposes,--as, e.g., the flowers of U.S. origin, such as the miniature carnations, carnations and snapdragon, floral foam, in Style “U.S.#1”: the 12 inch tapered candles and floral foam, in Style “U.S.#2”: the plastic container and ribbon tails, in Style U.S.#3: the plastic container and in U.S. Style#4: the glass vase-- will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a Free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
Requests for information regarding other applicable regulations administered by the U.S. Department of Agriculture may be addressed to that agency at the following location:
A.P.H.I.S., Veterinary Services
Federal Building, Room 756
6505 Belcrest Road
Hyattsville, MD 20782
This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 CFR 181).
This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas Brady at (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division