HQ 0087038 - Artificial Flowers with Light Bulbs - United States International Trade Commision Rulings

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HQ 087038

August 7, 1990

CLA-2 CO:R:C:G 087038 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.90.4000

Mr. Peter Liu
Canaan Products, Inc.
345 E. Boyd Street
Los Angeles, CA 90013

RE: Artificial Flowers with Light Bulbs

Dear Mr. Liu:

This ruling is in response to your letter of April 12, 1990, requesting a classification of artificial flowers with light bulbs, imported from Taiwan, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were submitted for our examination.

FACTS:

Two items were submitted for classification. The flower cart lamp is composed of a plastic pot holder containing a variety of red and pink colored polyester flowers with an electric plug. Within the red flowers are small light bulbs that turn on when the lamp is plugged in. The second sample consists of an artificial flower made of polyester. Within the flower is a small light bulb that lights up when batteries are inserted.

ISSUE:

What are the tariff classifications of the flower cart lamp and the flower light for tariff classification purposes?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) set forth the manner in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's, taken in order.

When goods are prima facie classifiable under two or more headings GRI 3 is applicable. In this case classification is determined by application of GRI 3(b) which provides for the classification of composite goods. GRI 3(b) states that:

Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives then their essential character, insofar as this criterion is applicable.

The Explanatory Notes constitute the official interpretation of the tariff at the international level. Explanatory Note (IX) to GRI 3(b) states the following:

For the purposes of this Rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.

In the instant case, the flower cart lamp and the flower light each qualify as composite goods made up of different components within the meaning of GRI 3(b). They are comprised of components adapted one to the other, that are mutually complementary and together form a whole which would not normally be offered for sale in separate parts. Accordingly, since the flower cart lamp and the flower light are composite goods, they are properly classifiable under the components which impart their essential character pursuant to the factors set out in the applicable Explanatory Note.

Explanatory Note (VIII) to GRI 3(b) states that:

The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of goods.

In the instant case, the artificial flowers impart the essential character to both the flower cart lamp and the flower light. The
artificial flowers give these products the unique quality that makes them distinctive. The artificial flowers are so substantial and decorative that they play a central role in relation to the use of these items, whereas the bulbs in the flowers serve a secondary function. Therefore, the flower cart lamp and the flower light are classifiable in Heading 6702, HTSUSA, which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage and fruit.

HOLDING:

The flower cart lamp and the flower light are each classifiable in subheading 6702.90.4000, HTSUSA, which provides for other, artificial flowers, of man-made fibers. The rate of duty is 9 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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