HQ 0087126 - Classification of artificial flowers and foliage of man-made fibers under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA); subheading 6702.90.40; artificial flowers and foliage of man-made fibers - United States International Trade Commision Rulings

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HQ 087126

December 12, 1990

CLA-2 CO:R:C:G 087126 WAW

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.90.4000

Jack D. Mlawski, Esq.
Galvin, Haroian & Mlawski
425 Park Avenue - 29th Floor
New York, N.Y. 10022

RE: Classification of artificial flowers and foliage of man-made fibers under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA); subheading 6702.90.40; artificial flowers and foliage of man-made fibers

Dear Mr. Mlawski:

This is in response to your inquiry, on behalf of your clients Magicsilk, Inc., Corham, Inc., Sol Spitz, Inc., and Tapscotts, Inc., dated December 13, 1989, requesting the tariff classification of artificial foliage (greenery) under the HTSUSA. Samples of the articles at issue were not submitted along with your request.

FACTS:

On December 13, 1989, you wrote to this office requesting the proper tariff classification of foliage type artificial flowers of man-made fibers. In your submissions you maintain that both artificial flowers and foliage of man-made fibers should be classified under subheading 6704.90.40, HTSUSA.

ISSUE:

What is the proper classification of artificial foliage of man-made fibers under the HTSUSA?

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. GRI 6 states that for legal purposes, classification within a heading is determined according to the terms of the subheadings and related subheading notes and, mutatis mutandis, to the GRI's, on the understanding that only subheadings at the same level are comparable.

Since your request for a classification ruling concerning artificial flowers and foliage under the HTS, Congress passed the "Customs and Trade Act of 1990." Pub. L. 101-382. This Act was signed into law by the President on August 20, 1990 and took effect on October 1, 1990. Included in the Trade Act was an amendment concerning the classification of imports of artificial foliage. To restore the tariff treatment of foliage-type artificial flowers of man-made fibers to the previous duty treatment under the TSUSA, subheading 6702.90.40, HTSUSA, was amended by Section 479C of the Act. Section 479C of the Customs and Trade Act of 1990, states the following:

Subheading 6702.90.40 is amended by striking out "Artificial flowers, of" in the article description and inserting in lieu thereof "Of".

Subheading 6702.90.40, HTSUSA, as amended, now includes artificial flowers, foliage and fruit and parts thereof of man- made fibers. Articles which fall under this subheading are subject to a duty rate of 9 percent ad valorem. Artificial flowers, foliage, and fruit and parts thereof which consist of other than plastics, other than feathers, and other than man-made fibers are now classified in the basket provision of Heading 6702, HTSUSA, under subheading 6702.90.6000, HTSUSA, and are subject to a duty rate of 17 percent ad valorem. Because of the amendment to subheading 6702.90.40, HTSUSA, it is no longer necessary to make a distinction between artificial flowers or greenery with blooms and artificial foliage or greenery without flowers, since both artificial flowers and foliage and any combination or mixture of the two are now classified under the same tariff provision.

In Headquarters Ruling Letter (HRL) 086692, dated April 18, 1990, Customs classified a decorative fabric rose leaf under subheading 6702.90.6000, HTSUSA, dutiable at a rate of 17 percent ad valorem. However, we had an opportunity to reconsider our position in this case and decided that, in view of the amendments made in the Trade Act, the merchandise which primarily consists of artificial foliage was no longer classifiable in subheading 6702.90.6000, HTSUSA, but rather was intended to be included within subheading 6702.90.40, HTSUSA. See HRL 087998, dated October 29, 1990.

HOLDING:

Based on HRL 087998 and Section 479C of the "Customs and Trade Act of 1990," the merchandise at issue is properly classifiable under subheading 6702.90.4000, HTSUSA. This subheading provides for artificial flowers, foliage and fruit and parts thereof. . . of materials other than plastic or feathers, of man-made fibers. The applicable rate of duty for this item is 9 percent ad valorem.

Sincerely,

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