CLA-2-06:RR:NC:2:231 K87519
4420.90.8000; 4602.10.1200; 6307.90.9889; 6701.00.3000;
6913.90.5000; 8306.29.0000; 9503.41.0000; 9505.90.6000
Ms. Lisa Thomas
PBB Global Logistics
670 Young Street
Tonawanda, NY 14150
RE: The tariff classification and country of origin marking under the North American Free Trade Agreement (NAFTA) of floral arrangements consisting of live plants from Canada; Article 509
Dear Ms. Thomas:
In your letter, dated June 25, 2004, on behalf of your client, Hendriks Greenhouses, Inc., Beamsville, Ontario, you requested a ruling on the tariff classification and country of origin marking of certain floral arrangements from Canada under the NAFTA.
These floral arrangements will consist of live plants, with soil attached to their roots, imported packed in different kinds of planters, as described in the paragraphs below. Photographs (rather than actual samples) of the different floral arrangements were submitted with your inquiry. Samples of the planters were also provided. These latter are being returned as you have requested.
Style “BLO202, ” described as “Blossom Large, Ceramic Planter,” consists of a floral arrangement set in a tapering circular, decorative ceramic (earthenware) container, approximately 4½ inches in height, 7 inches in diameter at the top and 4 inches in diameter at the bottom.
The floral arrangement consists of 3 inch Palm Neathe Belle (Chamædorea
elegans), 4 inch English Ivy (Hedra helix spp.), 4 inch Elephant Ear (Syngonium
nepthytis), and 4 inch Kalanchoe (Kalanchoe blossfeldiana).
Style “CHA302,” described as “Charmed Medium,” consists of a floral arrangement set in a planter of base metal. This planter, a white, decorated, rectangular plant holder, measures about 12 inches long, 7 inches wide and 4 inches deep, and rests on four short legs.
The floral arrangement consists of 3 inch Palm Neathe Belle, 3 inch
Philodendron (Philodendron scandens), 4 inch Baby Doll (Cordyline terminalis),
4 inch Dieff (Dieffenbachia maculata), 4 inch Rhœo (Spathacea discolor), and 4
inch Kalanchoe.
Style “DEL503,” described as “Deluxe #3, Willow Basket,” consists of a floral arrangement set in a willow basket that has been lined with a plastic fabric. The willow basket is almost circular in shape, with a diameter of about 10½ inches.
The floral arrangement consists of 3 inch Palm Neathe Belle, 4 inch Dieff, 4
inch fern, 4 inch English Ivy, 4 inch Marginata (Dracæna marginata), 4 inch
Elephant Ear, 4 inch Polka Dot (Hypœstes phyllostachya), and 4 inch
Kalanchoe. The ferns may be Albolineata (Pteris cretica albolineata), Boston
Blue Bell (Nephrolepis exaltata), Duffii (Nephrolepis duffii), Evergemiensis
(Pteris ensiformis evergemiensis), Falcata (Pellæa falcata), Green Fantasy
(Nephrolepis green fantasy), Ouvrardii (Pteris multifida ouvrardii), or Roeweri
(Pteris cretica roeweri).
Style “GLI303,” described as “Galileo Rectangular, Wooden Planter,” consists of a floral arrangement set in a wooden planter. The wooden planter is an open, rectangular container measuring 10 3/8 inches at the base, 4 ½ inches in width, and 5 ½ inches in height. The four side panels of the container have been painted with a design showing banana palm trees against a background of the world globe. The planter contains a plastic insert to protect the planter from moisture.
The floral arrangement consists of 4 inch Dieff, 4 inch English Ivy, 4 inch
Elephant Ear, 4 inch Kalanchoe, and 4 inch Scheff (Schefflera arboricola).
Style “YOR303,” described as “Yorkshire Large, Plastic Planter,” consists of a floral arrangement set in a plastic planter. The planter is oval-shaped, measuring about 9½ inches long, 7-3/4 inches wide and 3¼ high. The exterior sides are decorated with flowers, butterflies windows and a fence, and has the appearance of the exterior of a cottage.
The floral arrangement consists of 4 inch Dieff, 4 inch English Ivy, 4 inch
Elephant Ear, 4 inch Kalanchoe, and a 3 inch butterfly prop.
In addition to live plants, the floral arrangements may contain one, or more, of the miscellaneous items listed below:
The plush bear toy is a 4 inch stuffed bear toy of textile materials. The bear is in a seated position and it holds a small, textile flower.
The stuffed rabbit toy, clothed in a vest and pants, is comprised entirely of textile materials. The rabbit measures 6 inches from head to toe and its ears measure an additional 3 ¼ inches.
The 11 inch rabbit pick features a rabbit with a straw body, textile clothing and ears, and a textile-covered styrofoam head. The rabbit portion of the pick measures 5 inches in height.
The bird pick features a plastic bird measuring 1 ¼ inches in length, 7/8 inch in width, and 7/8 inch in height.
The 3 inch butterfly prop (“PROP-BFLY-3”) bears a butterfly (made of duck feathers) whose wing span measures 5 inches in length and 3 inches in width.
The beaded-look pick is a prop featuring plastic molded over string to resemble beads. The item measures 9 inches in length. During the manufacturing process, plastic is molded over string to create an item that has a beaded look.
The fish pick features a plastic fish measuring 3 ¼ inches in length and 2 inches in height at its highest point.
The bumblebee pick bears a bee with a plastic body. The bee’s body measures 3 inches in length and its wing span measures 3 ¼ inches.
The Easter egg pick features a painted, plastic Easter egg measuring 2 ¼ inches in height and 1 5/8 inches in diameter at its widest point.
The chick pick bears a plastic chick standing on a feather. The chick measures 2 ¼ inches in height and 1 ¾ inches in width.
The rectangular fabric pick bears pile fabric measuring 4 ¼ inches in length and 1 ½ inches in width.
In your correspondence you indicate that all plants included in these arrangements will be live plants imported with soil attached to the roots.
The plants will originate in Canada and the United States. The planters and accessories will originate in China. The assembly of the dish gardens will be performed in Canada.
The applicable subheading for the live fern plants,--namely, for the Albolineata (Pteris cretica albolineata), Boston Blue Bell (Nephrolepis exaltata), Duffii, (Nephrolepis duffii), Evergemiensis (Pteris ensiformis evergemiensis), Falcata (Pellæa falcata), Green Fantasy (Nephrolepis green fantasy), Ouvrardii (Pteris multifida ouvrardii), and roeweri (Pteris cretica roeweri), will be 0602.90.3090, Harmonized Tariff Schedule of the United States (HTS), which provides for other live plants (including their roots), cuttings and slips; mushroom spawn, other, Herbaceous perennials, other, with soil attached to roots, other. The rate of duty will be 1.4 percent ad valorem.
The applicable subheading for the live plants, other than ferns--namely, for Palm Neathe Belle (Chamædorea elegans), Baby Doll (Cordyline terminalis), Dieff (Dieffenbachia maculata), Marginata (Dracæna marginata, English Ivy (Hedra helix spp.), Polka Dot (Hypœstes phyllostachya), Kalanchoe (Kalanchoe blossfeldiana), Philodendron (Philodendron scandens), Rhœo (Spathacea discolor), Scheff (Schefflera arboricola), and Elephant Ear (Syngonium nephthytis),--will be 0602.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for other live plants (including their roots), cuttings and slips; mushroom spawn, other, other, other, with soil attached to roots, other. The rate of duty will be 1.9 percent ad valorem.
The applicable subheading for plastic planters, style “YOR303,” will be 3924.90.5500, HTS, which provides for …other household articles…of plastics, other, other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for plastic props (the bird pick, the beaded-look pick, the fish pick, the bumblebee pick, and the chick pick only), 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 rate of duty will be 5.3 percent ad valorem.
The applicable subheading for wooden planters, style “GLI303,” will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for willow baskets, style “DEL503,” will be 4602.10.1200, HTS, which provides for other baskets and bags, whether or not lined, of willow. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for props of textile materials (the rabbit pick and the rectangular fabric pick) will be 6307.90.9889, HTS, which provides for other made up articles…other. The rate of duty will be 7 percent ad valorem.
The applicable subheading for butterflies made of duck feathers will be 6701.00.3000, HTS, which provides for skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes), articles of feathers or down. The rate of duty will be 4.7 percent ad valorem.
The applicable subheading for decorative, ceramic (earthenware) planters will be 6913.90.5000, HTS, which provides for statuettes and other ornamental ceramic articles, other, other, other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for base metal planters, style “CHA302,” will be 8306.29.0000, HTS, which provides for statuettes and other ornaments, and parts thereof, of base metal, other. The rate of duty will be free.
The applicable subheading for plush bear toys and stuffed rabbit toys will be 9503.41.0000, HTS, which provides for toys representing animals or non-human creatures…parts and accessories thereof: stuffed toys and parts and accessories thereof. The rate of duty will be free.
The applicable subheading for Easter egg picks will be 9505.90.6000, HTS, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof, other, other. The rate of duty will be free.
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 plants, classifiable in subheadings 0602.90.3090 and 0602.90.6090, HTSUS, being wholly obtained or produced entirely in the territory of Canada and/or the United States, 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