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HQ 957198




December 21, 1995

CLA-2 RR:TC:FC 957198 RC

CATEGORY: CLASSIFICATION

TARIFF NO: 0603.10.7010; 0603.10.3000; 0603.10.8000; 0603.10.7030; 0604.99.6000; 8306.29.0000

Mr. Rick Wodnicki
Four Farmers, Inc.
1820 N.W. 82nd Avenue
Miami, Florida 33126

RE: Tariff Classification of Fresh Cut Flower Arrangements

Dear Mr. Wodnicki:

This is in response to your letter dated September 30, 1994, requesting a tariff classification for flower arrangements. You submitted a photographic depiction for our review.

FACTS:

Your letter describes the subject merchandise as flower bouquet arrangements. The arrangements will vary. An example of a bouquet includes 2-3 stems of spray chrysanthemums (poms), 2 stems of miniature carnations, 2 stems of filler (gypsophila, aster, gipsy), 2 stems of carnations, one stem of green (leather leaf or tree fern), one stem of alstroemeria, miniature tin pails (made in India), plastic liners, oasis floral foam, and mechanical items that will be used to tie the arrangements and the trays within the box.

ISSUE:

Whether fresh cut flowers, floral foam, and tin buckets of imported arrangements retain their individual identities for tariff purposes so as to be classified separately.

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule 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 GRIs are applied, taken in order.

In this case, no single heading provides for both the cut flowers and tin pails. Therefore, we cannot classify these articles by application of GRI 1, HTSUS, alone. Next, GRI 2 directs that goods consisting of more than one material or substance shall be classified according to the principles of GRI 3. Therefore, GRI 3 must be considered next. GRI 3(b) provides for composite goods consisting of different materials or made up of different components.

The Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System (HCDCS) provide the official interpretation of the HTSUSA and define composite goods to include goods made up of different components, even if the components are separable, as long as they are adapted one to the other, are mutually complementary, and together form a whole that would not normally be offered for sale in separate parts. As two examples, the ENs provide: (1) ashtrays consisting of a stand incorporating a removable ash bowl; and (2) household spice racks consisting of a specially designed frame and an appropriate number of empty spice jars of suitable shape and size.

It is significant that these flowers are normally offered for sale in separate parts. In fact, that is the rule, rather than the exception. When people order flowers from a florist, they state what flower or mixture they want, and then the florist combines them. Flowers are commonly sold in bunches or baskets of one kind of flower. However, when mixtures are sold, they are commonly put up on the premises at the request of a buyer.

The merchandise, here, fails to conform to the guidance provided by the ENs to GRI 3(b), "that together they form a whole which would not normally be offered for sale in separate parts." Carnations, pom poms and a basket are usually sold separately, unlike the example of the ashtray and removable ash bowl that the ENs give.

In sum, the merchandise is neither a composite good or a set. Each component retains its individual identity. As such, for tariff purposes, the flowers, the floral foams, and the tin buckets are to be classified separately. See HLR 558656, March 15, 1995. There, a country of origin marking case, Customs found that cleaning, cutting, trimming, and arranging of flowers in Mexico did not substantially transform the flowers into a new and different article. The constituent flowers required country of origin marking.

On December 4, 1991, the President of the United States signed into law the Andean Trade Preference Act (ATPA), which provides the basic authority for the President to grant duty-free treatment to imports of eligible articles from countries designated as beneficiaries according to criteria set forth in the Act. This was implemented by Presidential Proclamations 6455 and 6456, both dated July 2, 1992. In Presidential Proclamation 6455, the President designated Colombia as a beneficiary country for purposes of the ATPA and modified the Harmonized Tariff Schedule of the United States (HTSUS) to incorporate the substance of the relevant provisions of the ATPA.

The flowers fall into the following provisions: Spray chrysanthemums (poms) fall into subheading 0603.10.7010, HTSUSA, the provision for "Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: Fresh: Chrysanthemums, standard carnations, anthuriums and orchids, Chrysanthemums: Pom Pom." As products of Colombia, they are eligible for duty-free treatment under the Andean Trade Preference Act.

The miniature carnations fall into subheading 0603.10.3000, HTSUSA, the provision for "Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: Fresh: Miniature (spray) carnations." As products of Colombia, they are eligible for duty-free treatment under the Andean Trade Preference Act.

The filler (gypsophila, aster and gipsy) and alstroemeria fall into subheading 0603.10.8000, HTSUSA, the provision for "Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: Fresh: Other." As products of Colombia, they are eligible for duty-free treatment under the Andean Trade Preference Act.

The standard carnations fall into subheading 0603.10.7030, HTSUSA, the provision for "Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: Fresh: Chrysanthemums, standard carnations, anthuriums and orchids, Standard carnations." As products of Colombia, they are eligible for duty-free treatment under the Andean Trade Preference Act.

The green (leatherleaf and tree ferns) fall into subheading 0604.99.6000, HTSUSA, the provision for "Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: Other: Other: Other." As products of Colombia, they are eligible for duty-free treatment under the Andean Trade Preference Act.

The importer's submission does not identify the type of material composing the floral foam, the dimensions, nor the country of origin. It may fall into subheading 3926.90.9890, HTSUSA, the provision for "Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other, Other." We cannot determine the rate of duty based on the limited submission.

The miniature tin pail falls into subheading 8306.29.000, HTSUSA, the provision for "Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other." The column one general rate of duty is 4 percent ad valorem.

HOLDING:

Spray chrysanthemums (poms) fall into subheading 0603.10.7010, HTSUSA. The miniature carnations fall into subheading 0603.10.3000, HTSUSA. The filler (gypsophila, aster and gipsy) and alstroemeria are classifiable in subheading 0603.10.8000, HTSUSA. The standard carnations are classifiable in subheading 0603.10.7030, HTSUSA. The green (leatherleaf and tree ferns) is classifiable in subheading 0604.99.6000, HTSUSA. Goods classifiable in the above provisions are eligible for duty-free treatment under the Andean Trade Preference Act, as products of Colombia. The floral foam may fall into subheading 3926.90.9890, HTSUSA. We cannot determine the rate of duty based on the limited submission. The miniature tin pail falls into subheading 8306.29.000, HTSUSA. The column one general rate of duty is 4 percent ad valorem.

Sincerely,

John Durant, Director
Tariff Classification

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