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HQ 957886



September 29, 1995

CLA-2 CO:R:C:T 957886 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. 5501-94-100392; subheadings 6702.90.3500 and 6702.90.6500; HRL 955578

Dear Sir:

This is a decision on application for further review of protest no. 5501-94-100392, filed on November 21, 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 one style of artificial flower 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.

Upon liquidation, this flower style 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." 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?

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 fact, we note that the flower at issue in this case 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 concerning the composition of the artificial flower. For example, the composition of the flower petals for style 2117D was stated as 70% polyester/30% cotton. Customs did not do an independent laboratory analysis on the artificial flowers that were classified in HRL 955578.

However, in the instant case, sample 2117D was submitted to the Customs laboratory for analysis. The Customs laboratory analyzed the sample and determined that the flower portion was composed of 100% cotton fibers. Therefore, the Grand Magnolia with Bud is correctly classifiable in subheading 6702. 90.6500, HTSUS.

HOLDING:

Flower style 2117D 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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