CLA-2-06:OT:RR:NC:N2:231
Ms. Krisanne Fischer
C/O Bernadette Placido - Mail Code 232
QVC, Inc.
1200 Wilson Drive
West Chester, PA 19380
RE: The tariff classification of a Preserved Boxwood “JOY” from China
Dear Ms. Fischer:
In your letter dated September 1, 2017 you requested a tariff classification ruling.
The subject merchandise is called Scott Living Lit Preserved Boxwood “Joy” composed of 40 percent boxwood, 40 percent dolomite and 20 percent plastic. You state that the product is made of natural boxwood, scientific name Buxus Sinica preserved by sprayed glycol, imported in a dolomite pot with LED lights placed on the potted topiary sculpture. The product has three pots with each one containing the preserved boxwood branches tied together and shaped into letters that spell out the word “Joy.” The product will be used as an indoor display piece.
In your letter, you mentioned classification under 0604.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: Other: Other: Dried or bleached. We disagree. The submitted merchandise has been made up into an article incorporating additional components or materials. In cases like this, CBP has taken the position that such advancement beyond mere drying or bleaching moves the product into the residual (“other”) tariff provision.
The applicable subheading for the Scott Living Lit Preserved Boxwood “Joy” will be 0604.90.6000, HTSUS, which provides for: Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: Other: Other: Other.. The general rate of duty will be 7 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 the World Wide Web at https://hts.usitc.gov/current. The importation of these goods may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact this agency regarding possible applicable requirements at the following location: U.S. Department of Agriculture APHIS
Plant Protection and Quarantine Permit Unit
4700 River Road, Unit 136
Riverdale, MD 20737-1236
Telephone number: 877-770-5990 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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division