CLA-2-71:OT:RR:E:NC:SP:233
Valerie Smith
Director of Importing
3875 SW Hall Boulevard
Beaverton, OR 97005
RE: The tariff classification of an artificial floral lei from China.
Dear Ms. Smith:
In your letter dated December 30, 2008 you requested a tariff classification ruling.
The item is a 34 inch artificial floral lei worn over the neck. The flowers are on a string and are separated by clear plastic tubes measuring 1 inch long by 3/16 of an inch in diameter. Individual flowers of different colors are made of polyester, and measure approximately 2.5 inches in diameter. Each lei cost 24.8 cents, or $2.98 (rounded) per dozen.
It is stated that each flower is made from a single die-cut piece of material. This is analogous to cutting the shape of each flower from a single piece of paper. Chapter 67, Note 3(b), to the Harmonized Tariff Schedule of the United States excludes “artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by molding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, gluing, fitting into one another or similar methods.”
The applicable subheading for the artificial floral lei will be 7117.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Other.” The rate of duty will be 11%.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division