CLA-2-67:OT:RR:NC:N2:222
Ms. Kathleen Root
Barthco Trade Services
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112
RE: The tariff classification of an artificial flower with an attached pin from China
Dear Ms. Root:
In your letter dated August 12, 2008, on behalf of Ann Taylor Inc., you requested a tariff classification ruling.
The submitted sample is identified as a Flower Pin, style# 170969. This item is a red artificial flower that is constructed of a multiple number of petals that are made of polyester. The ends of the petals are glued together. Attached to the back of this artificial flower is a metal pin. As you requested, the sample will be returned to you.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs), although not legally binding, are the official interpretation of the tariff at the international level. In applying the provisions of the Harmonized Tariff Schedule of the United States (HTSUS), Customs will look to the ENs for guidance. According to the ENs for heading 6702, “The heading includes artificial flowers, foliage or fruit fitted with a pin or other minor fastening device.” Therefore, it is the opinion of this office that the polyester flower provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for style# 170969 will be 6702.90.3500, 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 general rate of duty is 9 percent ad valorem.
However, with regard to the applicable rate of duty, style# 170969 is also provided for in heading 9902, HTSUS, which covers a wide variety of goods that have a temporary reduction in their rate of duty, by virtue of legislative action. The subject items meet the prerequisites of 9902.25.6510, HTSUS.
Accordingly, style# 170969 is entitled to beneficial treatment under subheading 9902.25.6510, HTSUS, which provides for artificial flowers of man-made fibers (provided for in subheading 6702.90.35). The rate of duty will be free.
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