CLA-2-67:OT:RR:NC:N4:425
Ms. Michele Hamilton
Mark Feldstein & Associates, Inc.
6500 Weatherfield Court
Maumee, OH 43537
RE: The tariff classification of LED Floral Arrangements from China.
Dear Ms. Hamilton:
In your letter dated May 12, 2014, you requested a tariff classification ruling.
The sample identified as the LED Harvest Arrangement (no style number) consists of two styles of artificial floral arrangements, “Yellow” and “Mixed”. Both styles measure approximately 22 inches in height x 10 inches in diameter at their widest width and are anchored inside polyfoam bases wrapped in burlap and tied with raffia. Both styles also feature a string of tiny LED bulbs woven into their arrangement that includes a timer.
The style “Yellow” is composed of artificial flowers colored in variants of yellow, leaves, plastic cattails and dried grasses. The flowers are comprised of a man-made fiber textile fabric and fitted into plastic stems.
The style “Mixed” is composed of assorted artificial flowers, leaves, lotus seed pods, cattails, dried grasses and berries. The flowers are comprised of a man-made fiber textile fabric and fitted into plastic stems. The cattails, seed pods and berries are made of plastic.
Styles “Yellow” and “Mixed” are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. The artificial flowers provide these floral arrangements with their ornamental and decorative appeal. In addition, the flowers will continue to be displayed for ornamental or decorative purposes even when the LEDs are powered off.
It is the opinion of this office, that the man-made fiber textile fabric flowers provide the essential character within the meaning of GRI 3(b).
The applicable subheading for the LED Harvest Arrangements (styles “Yellow” and “Mixed”) 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 Wayne Kessler at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division