CLA-2-67:OT:RR:NC:N4:422
Ms. Una Sidlik
Barthco International, division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of artificial flowers, leaves and fruit in wood pots from China
Dear Ms. Sidlik:
In your letter dated March 24, 2010, on behalf of CVS/Pharmacy, you requested a tariff classification ruling.
The two submitted samples are each identified as an artificial foliage/floral potted plant, Item 793370. These samples are two different styles of the same item and are further identified as Style A and Style B. Each pot is made of wood and is designed in the shape and appearance of a birdhouse with an open arched top and each pot stands 5¾” high. Foam plastic covered with artificial moss is located inside each pot. Plastic covered wire stems are inserted into the foam plastic so that the artificial flowers, leaves and fruit that are attached to the stems extend 6” to 7” above the top of each pot. The artificial flowers, foliage and fruit of these two styles are of the autumn colors of red, orange, yellow, brown and faded green.
Printed on the front of the birdhouse shaped pot of Style A are the words “Welcome Friends”. Style A contains 12 polyester leaves, 6 polyester flowers, 1 cluster of painted foam plastic berries, 1 painted foam plastic pumpkin, 2 painted foam plastic acorns, 6 plastic grass-like blades and 1 stem of small leaves made of plastic.
Printed on the front of the birdhouse shaped pot of Style B are the words “Autumn Blessings”. Style B contains 16 assorted sized polyester leaves, 6 small polyester flowers, and 8 painted foam berry clusters. As you requested, the samples will be returned to you.
These two styles are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. The polyester flowers and leaves provide the ornamental and decorative appeal of these styles as they are centrally located within the arrangements. The berries, pumpkins and acorns are on the periphery of the arrangements and serve to enhance the visual impact of the artificial flowers and foliage. The wood pots serve the subordinate role of holding and supporting the artificial flowers, foliage and fruit. Therefore, it is the opinion of this office that the polyester flowers and leaves provide these two styles with the essential character within the meaning of GRI 3(b).
The applicable subheading for Item 793370 (Styles A and B) 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