CLA-2-67:OT:RR:NC:N3:348
Mr. Joseph Stinson
Liss/Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of artificial flowers in pots and baskets from China.
Dear Mr. Stinson:
In your letter dated August 27, 2012, you requested a tariff classification ruling. The samples are being returned to you as requested.
The Snow Berry Pot, Liss Item 9017639, which measures approximately 14 inches (H) x 10 inches (W), is composed of a flower pot base and artificial foliage. The flower pot appears to be constructed of plaster; it is tapered and measures 6 inches (H) x 4 inches (W). The foliage in the basket includes artificial pine sprigs, Styrofoam snow berry sprigs with plastic stems and woven textile leaves, and natural pine cones. The Styrofoam snow berries are assembled by use of a glue-like adhesive. The foliage is decorated with tiny plastic beads that simulate snow.
The Snow Berry Wall Basket, Liss Item 9017640, which measures approximately 16 inches (H) x 14 inches (W) x 10 inches deep, is composed of a basket base and artificial foliage. The basket is constructed of twig-like vines; it is tapered to a maximum width of approximately 10 inches, and has an overarching handle that is decorative and utilized to hang the item on the wall. The foliage in the basket includes artificial pine sprigs, Styrofoam snow berry sprigs with plastic stems and woven textile leaves, and natural pine cones. The foliage is decorated with tiny plastic beads that simulate snow.
Both items are constructed of multiple materials that are prima facie classifiable in different headings, i.e., the basket or pot, artificial foliage, plastic, and pine cones. As such, they are composite goods whose classification is governed by General Rule of Interpretation (GRI) 3(b). GRI 3(b) of the HTSUS states as follows:
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
The various elements for each item are to be considered. The foliage predominates in value as noted in your cost composition, and provides seasonal consumer appeal. The basket, for the Item 9017640, is essential as it is the structure that frames the item and allows it to be hung on the wall. It is also a significant element that is referenced in the item’s marketing name. As the item is particularly similar to those addressed in Headquarters ruling H147436, dated May 11, 2011, we find that it is the basket that provides the item with its essential character. The basket, composed of vine-like twigs, constitutes wickerwork, which is commonly defined as products made of flexible, vegetable twigs or rods, in contrast to strips, filaments, parts of leaves, etc.
For Item 9017639, it is the styrofoam berries that provide the item’s ornamental and decorative appeal, give the item its unique quality and serve to make it distinct. The foliage appears to serve the subordinate role of embellishing the beauty of the principal objects, which are the berries. Since the arrangement is permanently affixed to the pot in which it is held, the pot can’t be used for anything else. Therefore, it is the opinion of this office that the berries provide this item with the essential character, within the meaning of GRI 3 (b).
In your letter, you suggest that these items may be classifiable as a festive article under heading 9505, HTSUS. However, none of the foliage– pine needles, pine cones, or snow berries – is recognized festive foliage. The items therefore cannot be classified in heading 9505, HTSUS.
The applicable subheading for Item 9017639 will be 6702.10.2000, 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: Other. The rate of duty will be 17% ad valorem.
The applicable subheading for Item 9017640 will be 4602.19.1700, HTSUS, which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other: Other baskets and bags, whether or not lined: Other: Wickerwork. 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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division