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HQ 086692

April 18, 1990

CLA-2 CO:R:C:G 086692 DRR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.90.6000

Ms. Judy Kearney
Network Brokers International, Inc.
Airport Industrial Office Park, Building A2-C 145th Avenue & Hook Creek Blvd.
Valley Stream, New York 11581

RE: Decorative fabric rose leaf

Dear Ms. Kearney:

This is in reference to your letter dated February 14, 1990, on behalf of Berwick Industries, Inc., requesting the classification of a decorative rose leaf under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise at issue is represented by a decorative fabric rose leaf made of 100 percent polyester taffeta. The leaves will be manufactured in and imported from Korea. The leaves will be used with decorative bows to create a simulated flower.

ISSUE:

Whether the decorative rose leaf is classifiable under subheading 6702.90.6000, HTSUSA.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes. Heading 6702, HTSUSA, provides for, among other things, artificial flowers, foliage and fruit and parts thereof.

HOLDING:

The decorative fabric rose leaf at issue is classified under subheading 6702.90.6000, HTSUSA, as artificial flowers, foliage and fruit and parts thereof, of other materials, other, with a duty rate of 17 percent ad valorem.

Sincerely,


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