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HQ 954226


December 29, 1993

CLA-2 CO:R:C:T 954226 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.10.4000; 6702.90.6500

Ms. Becky Murray and Mr. Don Rosenbaum
Arty Imports, Inc.
1300 Wycliff Avenue
Dallas, TX 75207

RE: Parts of artificial flowers; petals made up of 100% nonwoven polyester coated with rubber; petals made up of paper and coated with plastics; heading 6702; Explanatory Notes to heading 6702; Chapters 47 and 48; Explanatory Notes to Chapters 47 and 48; Legal Note 1(f) to Chapter 48; Legal Note 3 to Chapter 56

Dear Ms. Murray and Mr. Rosenbaum:

This is in response to your letter of May 19, 1993, in which you requested the tariff classification for two artificial flower petals under the Harmonized Tariff Schedule of the United States (HTSUS). Samples of the flower petals were submitted for our examination.

FACTS:

In your submission of May 19, 1993, you provided us with two sample flower petals. Sample A is made of a 100% non-woven polyester fabric and it is covered with a natural latex coating that is considered to be rubber. You described sample B as being comprised of one layer of paper, 100% wood pulp, covered with a plastic coating. As sample B was misplaced, we asked you to send us another sample. We received this sample and submitted it to the Customs laboratory for analysis. The Customs laboratory determined that the fibrous portion of the petal is made up of paper, which in turn is made up of vegetable fibers. The petal is also coated with plastic, which measures less than half of the total thickness of the petal.

ISSUE:

What are the tariff classifications of the subject flower petals under the HTSUS?

LAW AND ANALYSIS:

The classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may be applied, taken in order.

Heading 6702, HTSUS, provides for "[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit." The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) to Heading 6702 state, in pertinent part, that this heading includes:

(2) Parts of artificial flowers, foliage or fruit (e.g., pistils, stamens, ovaries, petals...)

As the subject samples are artificial flower petals, they are classifiable as parts of artificial flowers in heading 6702, HTSUS. The next issue to be addressed is the classification of these articles at the six and eight digit level. The three possible classifications for the flower petals are in the following subheadings:

6702.10.40, HTSUS, "[a]rtificial flowers, foliage and fruit and parts thereof;...
[o]f plastics:
[o]ther, including parts."

6702.90.35, HTSUS, "[a]rtificial flowers, foliage and fruit and parts thereof;...
[o]f other materials:
[o]ther:
[o]f man-made fibers."

6702.90.65, HTSUS, "[a]rtificial flowers, foliage and fruit and parts thereof;...
[o]f other materials:
[o]ther:

Sample A is made of a nonwoven textile fabric that is covered with rubber. In determining whether this petal is considered to be made of rubber or textile, Chapter 56, HTSUS, which provides for, inter alia, nonwovens and articles thereof, is relevant. Specifically, Legal Note 3 to Chapter 56, HTSUS, provides the following regarding nonwovens covered with rubber:

Headings 5602 and 5603 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of the these materials (compact or cellular).

Headings 5602 and 5603 do not, however, cover:

(b) Nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on both sides with such materials, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39 or 40;) . . .

Chapter 39, HTSUS, provides for "[p]lastics and articles thereof." Chapter 40, HTSUS, provides for "[r]ubber and articles thereof."

Sample A is entirely coated on both sides with rubber and this coating can be seen with the naked eye. Therefore, this petal would not be classifiable as a textile material, but it would be considered to be comprised of rubber for HTS purposes. Thus, sample A would be considered an artificial flower petal made of rubber and it is classifiable in subheading 6702.90.6500, HTSUS.

Based on our laboratory analysis, the second petal sample is composed of vegetable fibers and is coated with plastics. Chapter 48, HTSUS, provides for "[p]aper and paperboard; articles of paper pulp, of paper or of paperboard." The ENs to Chapter 48, state that: "[p]aper consists essentially of the cellulosic fibers of Chapter 47 felted together in sheet form." The ENs to Chapter 47 state that the pulp of this chapter consists essentially of cellulose fibers obtained from various vegetable materials, or from waste textiles of vegetable origin. As the base material of the petal is made of a sheet of cellulosic vegetable fibers of Chapter 47, the base material of the petal can be considered to be made of paper. Therefore, the Legal Notes to Chapter 48 are applicable in determining whether this petal is comprised of paper or plastics for HTS classification purposes.

Legal Note 1(f) to Chapter 48, HTSUS, states that this chapter does not cover:

(f) Paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wallcoverings of heading 4814 (chapter 39).

According to the Customs laboratory report, this petal is made of one layer of paper and the plastic coating measures less than half of the total thickness of the petal. Accordingly, this petal is considered to be made of paper and it is classifiable in subheading 6702.90.6500, HTSUS.

In your original submission you stated that the second petal sample, sample B, was made of one layer of 100% wood pulp and was coated with plastic. We will also provide you with the classification for this type of flower petal. If the plastic coating on this petal is more than half its' total thickness, it is not considered to be made of paper and would be considered to be made of plastic and is classifiable in subheading 6702.10.4000, HTSUS. If the plastic coating is less than half the petals' total thickness, it is classifiable as a petal made of paper in subheading 6702.90.6500, HTSUS.

HOLDING:

Sample A is classifiable in subheading 6702.90.6500, HTSUS, which provides for "[a]rtificial flowers, foliage and fruit and parts thereof...: [o]f other materials: [o]ther: [o]ther." The rate of duty is 17% ad valorem.

The petal sample that was submitted to our laboratory is classifiable in subheading 6702.90.6500, HTSUS, which provides for "[a]rtificial flowers, foliage and fruit and parts thereof...: [o]f other materials: [o]ther: [o]ther." The rate of duty is 17% ad valorem.

A flower petal made of one layer of paper, where the plastic coating constitutes more than half the petal's total thickness, is classifiable in subheading 6702.10.4000, HTSUS, which provides for "[a]rtificial flowers, foliage and fruit and parts thereof...: [o]f plastics: [o]ther, including parts." The rate of duty is 3.4% ad valorem. A flower petal made of one layer of paper, where the plastic coating constitutes less than half the petal's total thickness, is classifiable in subheading 6702.90.6500, HTSUS.

Sincerely,

John Durant, Director
Commercial Rulings Division

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