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HQ 957884




September 29, 1995
CLA-2 CO:R:C:T 957882 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.90.6500

District Director
U.S. Customs Service
P.O Box 619050
DFW Airport, TX 75261

RE: Application for further review of Protest no. 5501-94-100414; subheadings 6702.10.2000, 6702.90.3500, 6702.90.6500; HRL 955578

Dear Sir:

This is a decision on application for further review of protest no. 5501-94-100401, 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 is one style of artificial flower called the Magnolia Spray X 3 and it is designated as item RL 4109/K on the commercial invoice. The Customs laboratory analyzed this article and determined that the flower petals are composed of a mat of non-woven cellulosic fibers coated with rubber.

Upon liquidation, this style of artificial flower was 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 this article 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." In the alternative, the importer claims classification of this artificial flower in subheading 6702.10.2000, HTSUS, which provides for "[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f plastics: [a]ssembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods."

ISSUE:

What is the tariff classification of style RL 4109/K, the Magnolia Spray X 3?

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 article that provides its essential character. The Customs laboratory determined that the flower portion of the sample is composed of a mat of non-woven cellulosic fibers coated with rubber. Therefore, this artificial flower cannot be classified in either subheadings 6702.10.2000, HTSUS, or 6702.90.3500, HTSUS. This style of flower is correctly classified in subheading 6702. 90.6500, HTSUS.

HOLDING:

Artificial flower style RL 4109/K is 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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