CLA-2-67:OT:RR:NC:N4:425
Ms. Regina Woody
Hobby Lobby Stores
7707 SW 44th St.
Oklahoma City, OK 73179
RE: The tariff classification of artificial flower decorations from India.
Dear Ms. Woody:
In your letter dated October 20, 2014, you requested a tariff classification ruling.
The first submitted sample, identified as item number 309716, the Gold Flower Shade Embellishment, consists of a gold flower that measures approximately 5” in diameter. It is composed primarily of polyester woven fabric looped into “petals” with a glued faux jewel center bud. The flower has a round backing of fabric covered cardboard and metal. A magnetic disc is included that is used to affix the flower to a lampshade.
The second submitted sample, identified as item number 308874, the Red Ribbon Shade Embellishment, consists of a red flower that measures approximately 5” in diameter. It is composed primarily of polyester woven fabric looped into “petals” with a glued faux ruby center bud. The flower has a round backing of fabric covered cardboard and metal. A magnetic disc is included that is used to affix the flower to a lampshade.
The third submitted sample, identified as item number 301499, the Burlap Flower Shade Embellishment, consists of a flower that measures approximately 6” in diameter. It is composed primarily of jute woven “petals” with a center rosette. The flower has a round backing of fabric covered cardboard and metal. A magnetic disc is included that is used to affix the flower to a lampshade.
The fourth submitted sample, identified as item number 315994, the Black Flower Shade Embellishment, consists of a black flower that measures approximately 6” in diameter. It is composed primarily of polyester woven fabric looped into “petals” with a glued faux diamond center bud. The flower has a round backing of fabric covered cardboard and metal. A magnetic disc is included that is used to affix the flower to a lampshade.
The applicable subheading for item numbers 309716, 308874 and 315994 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.
The applicable subheading for item number 301499 will be 6702.90.6500, 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 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