CLA-2-67:OT:RR:NC:N2:222
Ms. Sidestra Elvi
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of an artificial floral swag from China
Dear Ms. Elvi:
In your letter dated August 13, 2008, you requested a tariff classification ruling.
The submitted sample is identified as an SB Floral Swag, Liss Item# 9003540, Mfg Item# TS080723-01. A label on the sample refers to the item as a Cream Rose Swag. This item is composed of artificial flowers that are attached to a base that is made of polyethylene (PE) plastic material.
The three largest artificial flowers are representations of white roses. Also attached to the swag are smaller yellow and purple flowers, as well as clusters of round berry-like articles of yellow and green color. Various green leaves are also situated across the swag. The petals of the various flowers and the leaves are made of woven polyester textile material. The stems of the flowers and the stems of the leaves are made of PE plastic material. The berry-like articles appear to be made of a foam plastic material. 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 flower petals provide the item’s ornamental and decorative appeal, give the item its unique quality and serve to make it distinct. The plastic base and plastic stems serve the subordinate role of providing support to the principal objects, which are the flower petals. The visual impact of this item is derived from the flower petals. Therefore, it is the opinion of this office that the flower petals provide this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for Liss Item# 9003540 (Mfg Item# TS080723-01) 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 general rate of duty is 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