CLA-2-67:OT:RR:NC:N4:415
Ms. Sally Liao
Pan Asian Creations Limited
Unit No. 182, 1/F., Peninsula Centre, No. 67 Mody Road, Kowloon Hong Kong China
RE: The tariff classification of artificial flowers from China.
Dear Ms. Liao:
In your letter dated September 30, 2020, you requested a tariff classification ruling.
Images were submitted in lieu of samples.
There are three items under consideration. Per your correspondence, they are all constructed using glue.
The first product is described as a “flower,” item number KC20000239V1. It represents a red magnolia flower, with deep red petals and two green leaves all made from polyester fabric. The petals have gold glitter around the edges.
The second product is described as a “flower,” item number KC20000181V1. This flower is made from polyester fabric in a parchment coloration and features music notes on some of the petals. In the center of the flower are plastic gold beads.
The third product is described as a “flower,” item number KC20000107V1. The petals are constructed from dark green goose feathers. There are golden beads made from plaster at the core of the flower.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. As per the ENs, heading 6702 covers “[a]rtificial flowers, foliage and fruit in forms resembling the natural products, made by assembling various parts (by binding, glueing, assembling by fitting into one another or similar methods).” As these products meet the requirements set forth by this heading, specifically they resemble the natural products and are assembled from various parts by gluing, and are not subject to any of the listed exclusions, classification within heading 6702 appears appropriate for these artificial flowers.
The applicable subheading for the artificial flowers, item numbers KC20000239V1 and KC20000181V1, will be 6702.90.3500, HTSUS, which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f other materials: [o]ther: [o]f man-made fibers.” The column one, general rate of duty is 9 percent ad valorem.
The applicable subheading for the artificial flower, item number KC20000107V1, will be 6702.90.1000, HTSUS, which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f other materials: [o]f feathers.” The column one, general rate of duty is 4.7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6702.90.1000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6702.90.1000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/current.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division