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HQ 957881




September 29, 1995

CLA-2 CO:R:C:T 957881 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.90.6500

District Director
P.O Box 619050
Dallas, TX 75261

RE: Application for further review of Protest no. 5501-94-100412; subheadings 6702.90.3500 and 6702.90.6500; HRL 955578

Dear Sir:

This is a decision on application for further review of protest no. 5501-94-100412 filed on November 30, 1994, by Horton, Whiteley & Cooper, on behalf of their client, Designer Accents, Inc., against your decision concerning the classification of artificial flowers under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise at issue consists of two styles of artificial flowers . The first artificial flower is called the Grand Magnolia with Bud and it is designated as style 2117D. This sample consists of one main artificial flower surrounded by leaves. The Customs laboratory analyzed this article and determined that the flower petals are composed wholly of cotton fibers. The second artificial flower is called the Grand Magnolia Garland and it is designated as style 3117 . The sample consists of 5 artificial flowers surrounded by leaves. The Customs laboratory analysis determined that the fabric of the flower petals is composed wholly of cotton fibers.

Upon liquidation, these two styles of flowers were classified in subheading 6702.90.6500, HTSUS, which provides for "[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f other materials: [o]ther: [o]ther." The duty rate is 17% ad valorem.

The importer claimed classification of these articles in subheading 6702.90.3500, HTSUS, which provides for "[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f other materials: [o]ther: of man-made fibers." Articles imported under this subheading are entitled to entry duty free.

ISSUE:

What is the tariff classification of style 2117D, the Grand Magnolia with Bud, and style 3117, the Grand Magnolia Garland?

LAW AND ANALYSIS:

In Headquarters Ruling Letter (HRL) 955578, dated March 23, 1994, an internal advice decision issued on behalf of your client, we dealt with the classification of four types of artificial flowers. The flowers at issue were described as a Hollanda iris, a pink rose, a magnolia and a persicaria spray composed of small groupings of berries and surrounded by leaves. In determining that the flower portions of the first three articles represented their essential characters, we stated the following:

The flowers give these products their unique quality and they serve to make them distinctive. The leaves and the floral tape-covered wire serve "the subordinate role of embellishing the beauty of the principal object", the flower. See, HRL 087923.

In the instant case, we have also determined that it is the flower portion of the articles that provides their essential character. In fact, we note that the Grand Magnolia with Bud, style 2117D, at issue here, appears to be the same flower as the magnolia described in HRL 955578 as the style numbers and description are the same. In HRL 955578, we classified this flower in subheading 6702.90.3500, HTSUS, based on the information provided to us by counsel. At that time, Customs did not do an independent laboratory analysis on the flower However, in this case, the Customs laboratory has analyzed the samples and has determined that the flower portions of each are composed of 100% cotton fibers. Therefore, the Grand Magnolia with Bud is correctly classifiable in subheading 6702. 90.6500, HTSUS. The second flower, Grand Magnolia Garland, style 3117, is also classifiable in subheading 6702.90.6500, HTSUS, based on the flower petals composition.

HOLDING:

Flower styles 2117D and 3117D are classifiable in subheading 6702.90.6500, HTSUS. The protest should be denied in full and a copy of this ruling should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in the ACS and the public via the Diskette Subscription Service, Lexis, Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director
Commercial Rulings Division

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