CLA-2-06: RR: NC: SP: 231 L87803
Mr. Ray Reynolds
Lee Hardeman Customs Broker, Inc.
5673 Old Dixie Hwy. (Suite155)
Forest Park, GA 30297
RE: The tariff classification of three floral bunches from South Africa, China and India.
Dear Mr. Reynolds:
In your letter dated September 19, 2005, on behalf of your client Star Home Décor USA LLC, you requested a tariff classification ruling.
The merchandise is described as follows:
Sample # 1, designated “Reed Bunch” (Chondropetalum Tectorum), consisted of a bundle of brown, shiny reeds (said to have been dyed a darker color than would occur naturally). Each reed is approximately 30 inches in length and 1/16-inch in diameter. Each bunch of approximately 80 pieces will be wrapped in a cellophane sheath and trussed with a wire tie. The country of origin is South Africa.
Sample # 2, designated as “Dried Snakegrass Bunch” (Equisetum hiemàle, or Horsetail), consisted of hollow, green stems with black bands at the stem joints. Each snakegrass piece is approximately 24 to 30 inches in length and ¼-inch in diameter. The sample bunch contained about 38 pieces, wrapped in a cellophane sheath and secured with a plant material ribbon tie. The country of origin is China.
Sample # 3, designated “Lata Sticks” (Finlaysonia Obovata), consisted of five lengths of vine (or vine sticks), decorated with dried 1 ¼-inch round hollow, open-weave balls, fashioned from the same material and attached at various points along the sticks. Each stick is approximately 38 inches in length and 1/8-inch in diameter. The sticks will be tethered with cotton string, wrapped in a cellophane sheath and bound at the base with adhesive tape. The country of origin is India.
The applicable subheading for the “Dried Snakegrass Bunch” will be 0604.99.3000, Harmonized Tariff Schedule of the United States (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, other, dried or bleached. The rate of duty will be Free.
The applicable subheading for the “Reed Bunch” will be 0604.99.6000, Harmonized Tariff Schedule of the United States (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, other, other. The rate of duty will be 7 percent ad valorem.
Subheading 0604.99.6000, HTSUS is currently listed as an eligible subheading for duty purposes under the Generalized System of Preferences (GSP). Goods classifiable under these subheadings, which are products of South Africa and India, may be entitled to duty free treatment under this GSP provision, upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term “T-GSP.”
The applicable subheading for the “Lata Sticks Bunch” will be 4602.10.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: of vegetable materials, other, other, wickerwork. The rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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