CLA-2-67:OT:RR:NC:N4:415
Mr. Joseph J. Kenny
Geodis USA, Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a floral decoration from China.
Dear Mr. Kenny:
In your letter dated October 27, 2022, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc.
Images were submitted in lieu of a sample.
The product under consideration is described as a “floral décor assortment,” CVS item number 117561. It is a bouquet of artificial flowers and foliage that is intended to be used to decorate the home. The foliage and flower stems are made from plastic, with the polyester flower petals glued to a plastic base and snapped onto the top of the flower stem. All of the foliage and stems are glued to a foam plastic base that is itself glued to a cement base. The cement base is to provide stability to the item as it stands on a table, shelf, or elsewhere. There is jute twine wrapped around the base as a decorative element and to also provide additional structural stability. The product is 13 inches tall, and the base has a diameter of three inches. There will be two versions, with the flowers in either pink or purple.
In your request you state that you believe this article would be classified under subheading 6702.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), as the plastic foliage and stems would significantly predominate over the other components by value and weight. While we agree this belongs within heading 6702, we find that the polyester petals provide the assortment with its ornamental and decorative appeal, giving the item its unique quality and serving to make it distinct. The green plastic grass enhances the visual impact of the flowers, creating an impression that they are growing among the grass. As the plastic holds the higher value and weight, and the polyester flower petals also merit equal consideration due to their high visual appeal, we believe this product is more appropriately classified utilizing General Rule of Interpretation 3(c), with the petals of man-made fibers coming last in tariff in comparison to the plastic components.
The applicable subheading for the “floral décor assortment,” CVS item number 117561, 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.
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