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HQ 957885



September 29, 1995

CLA-2 CO:R:C:T 957885 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.90.6500

District Director
P.O Box 619050
1205 Royal Lane
Dallas, TX 75261

RE: Application for further review of Protest no. 5501-94-100415; subheadings 6702.90.3500 and 6702.90.6500; HRL 955578

Dear Sir:

This is a decision on application for further review of protest no. 5501-94-100415, filed on November 30, 1994, by Horton, Whitely & 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 flower is I called the Magnolia Spray X 1 with bud and it is designated style D14. This sample consists of one main flower surrounded by leaves. The Customs laboratory determined that the flower petals are composed wholly of cotton fibers. The second item is a Japanese Magnolia X 2 with bud which is designated as style D09 . The sample consist of artificial flowers and leaves assembled on stems by binding with flexible materials, including wire and paper. The floral component consists of flowers whose petals are constructed of woven fabric and leaves constructed of woven fabric with a rubber-type application. The laboratory analysis determined that the woven fabric of the flower petals is composed wholly of cellulosic fibers, 100% cotton.

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 entered under this subheading are entitled to entry duty free.

ISSUE:

What is the tariff classification of styles D14, Magnolia Spray, and D09, Japanese magnolia?

LAW AND ANALYSIS:

In Headquarters Ruling Letter (HRL) 955578, dated March 23, 1994, we dealt with the classification of artificial flowers. In particular one style was a magnolia. We determined that the flower portions of the articles at issue therein represented the essential character of the articles. We stated that the following:

After examining styles 8024, 8026 and 2117D, we have determined that it is the flower portion of these articles that provides their essential character. 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, it is also the flower portion that represents the articles essential character.

Subsequently, in order to determine the subheading classification of these items, they were submitted to the New Orleans Customs Laboratory for analysis. The Customs laboratory determined that the flower portion of each sample consisted of cellulosic fibers, 100% cotton. Therefore, these two styles of flowers are classified in subheading 6702. 90.6500, HTSUS.

HOLDING:

Flower styles D14 and D09 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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