CLA-2-14:OT:RR:NC:N2:231
Mr. Joseph Kenny
Geodis USA Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of Potpourri from China
Dear Mr. Kenny:
In your letter dated February 24, 2021, you requested a tariff classification ruling on behalf of CVS Pharmacy Inc. (Woonsocket, RI).
The subject merchandise is Fall Tabletop Potpourri Box. The item is a clear plastic box that measures 4" X 4" X 4" which is filled with natural pinecones, acorns, pear leaves, and artificial maple leaves, berries, and pumpkins. Per our telephone conversation, you stated that the potpourri is unscented. The product, which will be packed 12-24 per carton, will be sold at CVS stores.
In your letter, you suggest classification of the product under subheading 0604.90.6000 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."
As set out in the text to heading 0604, this provision only applies to "goods of a kind suitable for bouquets or ornamental purposes." Furthermore, the meaning of the phrase "suitable for bouquets or ornamental purposes" is made even more clear by the reference in the Explanatory Notes to the condition that items of this chapter should have the "essential character of florists' wares." The product at issue is not the type of material suitable for use by a florist for bouquets or for ornamental purposes as implied by the tariff schedule.
The applicable subheading for the Fall Tabletop Potpourri Box will be 1404.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Vegetable products not elsewhere specified or included: Other: Other.” 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 1404.90.9090, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 1404.90.9090, 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.
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