CLA-2-67:OT:RR:E:NC:N2:222
Mr. David P Armbruster
Garden Ridge
19411 Atrium Place
Houston, TX 77084
RE: The tariff classification of artificial holly bushes with polyester leaves and plastic berries from China
Dear Mr. Armbruster:
In your letter dated July 8, 2008, you requested a tariff classification ruling.
The submitted illustrations depict four items that are all identified as holly bushes that have leaves made of polyester and berries made of plastic. The leaves and berries are attached to stems made of plastic covered wire. The four items are further identified as follows:
Style number a0530. This item consists of green leaves and silver berries.
Style number a0192. This item consists of green leaves and gold berries.
Style number a0537. This item consists of golden brown sheer leaves and
golden brown berries.
Style number 12474. This item consists of white sheer leaves and white
berries.
You have suggested that the correct classification for these items is 9505.10.5020. However, we do not agree that these items are correctly classified in the provision that you suggest. As noted in Headquarters Ruling (HQ) 950999 dated April 16, 1992, HQ 967237 dated September 9, 2004, and New York Ruling (NY) I89773 dated January 27, 2003, to be classified as festive foliage in chapter 95, the foliage must be of the requisite foliage in an accepted form. A “bush” is not one of the accepted forms.
These items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. The visual impact and the decorative appeal of these items are imparted by the polyester leaves. The plastic berries accentuate this visual impact and in doing so, serve a subordinate role. Therefore, it is the opinion of this office that the polyester leaves provide these items with the essential character within the meaning of GRI 3(b).
The applicable subheading for style numbers a0530, a0192, a0537 and 12474 will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: other: of man made fibers. The rate of duty will be 9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Gary Kalus at 646-733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division