CLA-2-06:OT:RR:NC:N5:231
Ms. Hindy Hu
Ningbo K&B Home Products Imp. & Exp. Co., Ltd.
No.12, Xincheng Road
Cicheng Industrial Area, Jiangbei District Ningbo, Zheijiang, 315031
China
RE: The tariff classification of Dried Flower Decoration from China
Dear Ms. Hu:
In your letter dated May 30, 2024, you requested a tariff classification ruling.
The subject merchandise is a framed dried flower decoration comprised of medium density fiber (MDF) board, two glass plates, a dried flower bouquet, glue, and a heat shrinkable polypropylene bag. You state that a hole is drilled into the bottom plate of the frame into which the dried flower bouquet is positioned and then held in place with glue. The two glass plates are added to the front and back of the frame, and the dried flower display is then packed in a heat shrinkable plastic bag.
The applicable subheading for the Framed Dried Flower Decoration will be 0603.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: Other.” The rate of duty will be 4.0 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 0603.90.0000, 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 0603.90.0000, HTSUS, noted above.
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 holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
The importation of this product may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location: U.S. Department of Agriculture A.P.H.I.S., PPQ 4700 River Road, Unit 136 Riverdale, MD 20737
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division