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HQ 958050

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March 26, 1996

CLA- RR:TC:TE 958050 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.10.2000; 6702.90.6500

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

RE: Application for further review of protest no. 5501-94-100417; Chapter 47 and 48; Legal Note 1(f) to Chapter 48; ENs to chapter 47 and 48; Heading 6702; HRLs 087923, 954226, 955578, 956050, 957884 and 958043

Dear Sir:

This a decision on application for further review of protest no. 5501-94-100417, filed on November 30, 1994, by Horton, Whiteley & Cooper on behalf of their client, Designer Accents, Inc., against the former District Director's decision concerning the classification of various artificial flowers, fruit and foliage under the Harmonized Tariff Schedule of the United States (HTSUS). Samples were submitted for our examination.

FACTS:

Upon liquidation, the artificial flowers, fruit and foliage 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 importer states that the products at issue are primarily artificial flower, plant or fruit products which are composed of a styrofoam portion covered with latex. This part is either the entire product or it is complemented by leaves, a stem and other parts. It is the importer's position that these products obtain their essential character from the prominent styrofoam portion, which represents the fruit, vegetable, flower or berry part of the product. As styrofoam is plastic and it imparts the essential character of the items, they are classified 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." In addition, the importer claims that the stick items are also classifiable in subheading 6702.10.2000, HTSUS. Moreover, the importer claims that the classification for the Amaryllis x 3 is in subheading 6702.90.3500, HTSUS, which provides for "[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage and fruit: [o]f other materials : [o]ther: [o]f man-made fibers.

The following is a list and description of the items as provided by the importer.

ENTRY NO. 409-0184945-1

1. Item No. DAI-005: Carrot with leaves
The carrot is made of styrofoam covered with latex and the leaves are made of paper covered with latex. No specific information was provided as to the cost/weight breakdown of the different materials that comprise the carrot.

The carrot portion costs and weighs more than the leaves.

2. Item No. DAI-002: Cantaloupe with leaves The fruit is made of styrofoam covered with fabric, mould and latex. The leaves are made of paper covered with latex. The cost/weight breakdown for the materials that comprise the fruit is as follows:
cost in cents weight in grams styrofoam .08 11 fabric .05 09 mould .02 latex .02 02

The fruit portion costs and weighs more than the leaves.

3. Item No. DAI-003 Pumpkin without leaves The pumpkin is made of styrofoam, mould and latex and the leaves are made of paper covered with latex. No specific information was provided as to the cost/weight breakdown of the different materials that comprise the pumpkin.

4. Item No. DAI-004: Watermelon with leaves The fruit is made of styrofoam, mould and fabric and the leaves are made of paper covered with latex. No specific information was provided as to the cost/weight breakdown of the different materials that comprise the watermelon.

The watermelon costs and weighs more than the leaves.

5. Item No. VR-386: Radish with leaves
The radish is made of styrofoam, mould and latex and the leaves are made of paper covered with latex. No specific information was provided as to the cost/weight breakdown of the different materials that comprise the radish.

The radish portion costs and weighs more than the leaves.

6. Item No. GF-790: Large stick
This article is made of floral tape, wire, tendril and glue. The wire, tendril and glue cost more and weigh more than the floral tape.

7. Item No. GF-792: Small stick
This article is made of floral tape, wire, tendril and glue. The wire, tendril and glue cost and weigh more than the floral tape.

8. Item No. GF-793: Mini stick
This article is made of floral tape, stem, wire and glue. The stem, wire and glue cost and weight more than the floral tape.

9. Item No. GF-768: Squash x 2 on vine/stick This article is composed of moulding and leaves. The importer stated that the squash is also made of styrofoam.

Based on only the cost/weight breakdown for the moulding and leaves, the leaves have a higher value and weight than the moulding. We note that this article's stem, wire and glue have a relatively higher value and weight as compared to the moulding and leaves. The components' cost/weight breakdowns are as follows:
cost in cents weight in grams moulding .06 10 leaves .11 16 stem/wire & glue .93 150

10. Item No. GF-801: Apple x 3 on vine/stick This article of made of moulding and leaves. The importer stated that the apple is also made of styrofoam.

Based on only the cost/weight breakdown for the moulding and leaves, the leaves have a higher value, but the moulding has a greater weight. We note that the article's wire, tendril and glue have a relatively higher value and weight than the moulding and leaves. The components' cost/weight breakdowns are a s follows:
cost in cents weight in grams moulding .08 15 leaves .11 13 wire, tendril & glue .84 157

11. Item No. GF-763 Pear x 4 on a vine/ stick This article is made of moulding and leaves. The importer stated that the pear is also made of styrofoam.

Based on only the cost/weight breakdown for the moulding and leaves, they have the same value and the moulding weighs more. We note that the wire, tendril and glue have a relatively higher value and weight than the moulding and leaves. The components' cost/weight breakdowns are as follows:
cost in cents weight in grams moulding .08 21 leaves .08 18 wire, tendril & glue .98 225

ENTRY NO. 409-0184789

1. Item No. 904L: Curley branch
This article is made of floral tape, which is composed of paper covered with latex , and stem/tendrils that are made of paper and wire.

The floral tape is slightly higher in value and the stem/tendrils weigh more.

2. Item No. F014/SA Small cabbage
The cabbage is made of styrofoam covered with latex and the leaves are made of paper covered with latex. No specific information was provided as to the cost/weight breakdown of the different materials that comprise the cabbage.

The leaves cost more and weigh more than the cabbage.

3. Item No. F014: Large cabbage
The cabbage is made of styrofoam covered with latex and the leaves are made of paper covered with latex. No specific information was provided as to the cost/weight breakdown of the different materials that comprise the cabbage.

The cabbage costs more than the leaves and the leaves weigh more than the cabbage.

4. Item No. F023 Fig spray
The figs are composed of styrofoam covered with latex and the leaves are made of paper. No specific information was provided as to the cost/weight breakdown of the different materials that comprise the figs.

The figs cost more and the leaves weigh more.

5. Item No. F040: Pumpkin garland
The petals of the garland are composed of paper. The centers are composed of talcum powder. The pumpkins are composed of styrofoam covered with latex and the leaves are composed of paper covered with latex . No specific information was provided as to the cost/weight breakdown of the different materials that comprise the pumpkin.

The pumpkin costs and weighs more than the leaves.

6. Item No. F025/G4: Grape garland
The grapes are made of styrofoam covered with latex and the leaves are made of paper covered with urethane. No specific information was provided as to the cost/weight breakdown of the different materials that comprise the grapes.

The fruit portion costs and weighs more than the leaves.

ENTRY NO. 409-0284786-9

1. Item No. 92-245-0 Amaryllis x 3
The petals are composed of fabric covered with latex and the leaves are composed of paper covered with latex .

The petals cost and weigh more than the leaves.

2. Item No. 93-010-0 Kale
The kale is composed of styrofoam covered with latex . No specific information was provided as to the cost/weight breakdown of the different materials that comprise the kale.

3. Item No. 93-003-0 Apple Branch x 3
The fruit is composed of styrofoam covered with latex and the leaves are composed of paper covered with latex . No specific information was provided as to the cost/weight breakdown of the different materials that comprise the apple.

The fruit costs more and weighs more than the leaves.

4. Item No. 92-345-0 Artichoke (XL)
The artichoke is made of styrofoam covered with latex. No specific information was provided as to the cost/weight breakdown of the different materials that comprise the artichoke.

5. Item No. 91-406-0 Artichoke (L)
The artichoke is made of styrofoam covered with latex. No specific information was provided as to the cost/weight breakdown of the different materials that comprise the artichoke.

6. Item No. 92-443-0 Artichoke (M)
The artichoke is made of styrofoam covered with latex. No specific information was provided as to the cost/weight breakdown of the different materials that comprise the artichoke.

7. Item No. 91-715-0 Pyracantha Spray
The flowers are made of styrofoam covered with latex. The leaves are made of paper covered with latex. No specific information was provided as to the cost/weight breakdown of the different materials that comprise the flowers.

The flowers cost and weigh more than the leaves.

8. Item No. 92-472-0 Apple Branch x 3
The apples are made of styrofoam covered with latex. The leaves are made of paper covered with latex. No specific information was provided as to the cost/weight breakdown of the different materials that comprise the apples.

The apples cost and weigh more than the leaves.

ENTRY NO. 409-0186914-5

1. Item No.- DAI-001 Cantaloupe with leaves The fruit is composed of styrofoam, fabric, mould and latex. The leaves are made of paper covered with latex. No specific information was provided as to the cost/weight breakdown of the different materials that comprise the cantaloupe.

The fruit costs and weighs more than the leaves.

2. Item No. DAI-002 Revised Cantaloupe (s) see entry number 409-0184945-1- no. 2

3. Item No. VR-154: Summer Squash
The squash is made of styrofoam, mould and latex. The components' cost/weight breakdowns are as follows:
cost in cents weight in grams styrofoam .24 30 mould .07 latex .05 5

4. Item No. DAI-004: Watermelon with leaves see entry no. 409-0184945-1- no. 4

5. Item No. DAI-006: Watermelon (S) with leaves The fruit is made of styrofoam, fabric, mould and latex. The leaves are made of paper covered with latex. The components' cost/weight breakdowns are as follows:
cost in cents weight in grams styrofoam .09 10 fabric .05 7 mould .03 latex .02 2

The fruit costs and weighs more than the leaves.

6. Item No. GF-790: Large stick see entry no. 409-0184945-1- no. 6

7. Item No. GF- 792: Small stick see entry no. 409-0184945-1- no. 7

8. Item No. GF-793: Mini stick see entry no. 409-0184945-1- no. 8

9. Item No. GF -768: Squash x 2 on vine/stick see entry no. 409-0184945-1- no. 9

10. Item No. GF-801: Apple x 3 on vine/stick see entry no. 409-0184945-1- no. 10

11. Item No. GF-763: Pear x 4 on vine/stick see entry no. 409-0184945-1- no. 11

ENTRY NO. 409-0186916-0

1. Item No. 92-203-0: Wild Rose berry spray The berries are made of styrofoam and latex and the leaves are made of paper covered with latex.

The component breakdown of the berries is as follows:
cost in cents weight in grams
styrofoam .30 25.5 latex .17 3.5

The berries cost and weigh more than the leaves.

2. Item No. 92-245-0: Amaryllis x 3 see entry no. 409-0184786-9- no. 1

3. Item No. 93-038-0: Tea seed x 6
The tea seeds are composed of styrofoam covered with latex and the leaves are composed of paper covered with latex. No specific information was provided as to the cost/weight breakdown of the different materials that comprise the tea seeds.

The tea seeds cost and weigh more than the leaves.

4. Item No. 92-345-0: Artichoke 9(XL) see entry no. 409-0284786-9- no. 4

5. Item No. 91-406-0: Artichoke (L) see entry no. 409-0184786-9- no. 5

6. Item No. 92-443-0: Artichoke (M) see entry no. 409-0184786-9- no. 6

7. Item No. 93-037-0: Mini Pomegranate spray The fruit is made of styrofoam covered with latex and the leaves are made of paper covered with latex. No specific information provided as to the cost/weight breakdown of the different materials that comprise the fruit.

The fruit costs and weighs more than the leaves.

8. Item No. 93-071-0: Pomegranate fruits
The fruit is made of styrofoam covered with latex. No specific information was provided as to the cost/weight breakdown of the different materials that comprise the fruit.

9. Item No. 93-321-0: Magnolia leaf garland The leaves are made of paper covered with latex.

ENTRY NO. 409-0186915-0

1. Item No. 904s: Curley branch
This article is made of floral tape, which is composed of paper covered with latex, and the stem and tendrils are made of paper and wire.

The stem and tendrils cost and weigh more than the floral tape.

2. Item No. F014/SA: Small cabbage entry no. 409-0184789-3 - no. 2

3. Item No. FO 25/G4: Grape garland see entry no. 409-0184789-3- no. 6

4. Item No. F044: Watermelon garland
The watermelon is composed of styrofoam covered with latex and the leaves are composed of paper covered with latex. No specific information was provided as to the cost/weight breakdown of the different materials that comprise the watermelon.

The leaves cost more than the fruit, while the fruit weighs more than the leaves.

5. Item No, F040M: Medium Pumpkin
The pumpkin is made of styrofoam covered with latex. The leaves are made of paper covered with latex. No specific information was provided as to the cost/weight breakdown of the different materials that comprise the pumpkin.

The pumpkin costs and weighs more than the leaves.

ISSUE:

What is the tariff classification of the various flower, fruit and plant products as described above?

LAW AND ANALYSIS:

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order.

Heading 6702, HTSUS, provides for "[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage and fruit." The articles at issue here are classifiable within this heading. However, as the instant products are comprised of several components (fruits or vegetables or flowers and/or leaves, stems, tendrils, etc...) and materials (styrofoam, latex, paper, etc...), there in no one subheading within heading 6702, HTSUS, that specifically describes this merchandise and therefore, classification cannot be pursuant to GRI 1. We thus look to GRI 2(b), which states in pertinent part that:

The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

As the articles at issue consist of more than one material or substance and are prima facie classifiable within two or more subheadings within heading 6702, HTSUS, GRI 3 is applicable. See, GRI 6. GRI 3 states, in pertinent part, the following:

When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up for retail sale, which cannot be classified by reference to
3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be consulted. The ENs although not dispositive, are to be used to determine the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127, 35128, (August 23, 1989). EN VIII to GRI 3(b), pg. 4, provides an interpretation of the term "essential character" stating that:

The factor which determines essential character will vary as between different kinds of goods. It may for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. In reviewing the products at issue, we have determined that they can be broken down into five different categories for classification purposes. We will list and discuss each category below.

Group 1

DAI-005 Carrot with leaves
DAI-003 Pumpkin w/o leaves
VR-286 Radish with leaves
F023 Fig spray
F040 Pumpkin garland
F025/G4 Grape garland
93-003-0 Apple branch x 3
91-715-0 Pyracantha spray
92-472-0 Apple Branch x 3
VR-154 Summer Squash
92-203-0 Wild Rose berry Spray
93-038 Tea Seed
93-037-0 Mini pomegranate spray
93-071-0 Pomegranate fruit
F044 Watermelon garland
F040M Medium pumpkin

We have determined that in each of these products, it is the fruit, vegetable, flower or berry portion that provides the essential character to these articles. These portions give each product their distinctive quality and they serve to make them distinctive. In addition, some of the above products have leaves and/or floral tape-covered wire. However, these items serve "the subordinate role of embellishing the beauty of the principal object", in this case, the fruit, vegetable, flower or berry. See, Headquarters Ruling Letter (HRL) 087923, dated December 19, 1990 and HRL 955578, dated March 23, 1994.

The next issue to be determined is which material represents the essential character of the fruit, vegetable, flower or berry. In each of the above articles the fruit, vegetable, flower or berry is made of styrofoam coated with resin (plastic) then coated with latex. As these articles are made completely of a plastic material, regardless of which material identifies the essential character, they will be classified in subheading 6702.10.2000, HTSUS.

Group 2:

GF-801 Apple x 3 on vine/stick
GF-763 Pear x 4 on vine/stick
GF-768 Squash x 2 on vine/stick

These articles are a composite of apples or pears or squash and leaves on a vine or stick. While the fruits and vegetables are visible and distinctive so is the vine/stick. This is a different treatment than the articles in group 1, where the fruit/vegetable/ flower/berry clearly identified the article and was given prominence in determining the essential character. The vine/stick plays more than a subordinate role in embellishing the fruits and vegetables. It is part of the appeal of the articles. For example, if we examine the value and weight of the vine as compared to the fruit or vegetable it costs more and is substantially larger. For example, the cost and weight breakdown for the Apple x 3 on a stick is as follows:
cost in cents weight in grams moulding .08 15 leaves .11 13 dyeing .08 13 floral tape .11 11 form .22 wire, tendril, glue .84 157

The cost and weight breakdown for the Pear x 4 on vine/stick is as follows:
cost in cents weight in grams moulding .08 21 leaves .08 18 dyeing .08 18 floral tape .08 12 form .14 wire, tendril, glue .98 225

The cost and weight breakdown for the Squash x 2 on vine/stick is as follows: cost in cents weight in grams moulding .06 10 leaves .11 16 stem/wire & glue .93 150

Based on the above information, and a visual examination of the samples, it does not appear that a determination of essential character can be made pursuant to GRI 3(b). Therefore, we turn to GRI 3(c) for classification of these articles. GRI 3(c) provides the following:

When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

Based on the composition of these articles (styrofoam, moulding, paper, stem, wire and glue), the competing provisions for their classification are in subheading 6702.10.2000, HTSUS, or in 6702.90.6500, HTSUS. Based on GRI 3(c), these articles are classified in subheading 6702.90.6500, HTSUS, as that is the subheading that occurs last among the subheadings that equally merit consideration.

Group 3:

DAI-001 Cantaloupe with leaves
DAI-200 Cantaloupe with leaves
DAI-004 Watermelon with leaves
DAI-006 Watermelon (s) with leaves
F014/ SA Small cabbage
F014 Large cabbage
93-010-0 Kale
92-345-0 Artichoke
91-406-0 Artichoke
92-443-0 Artichoke

Based on Customs examination, it was determined that the fruit or vegetable portion of the subject articles has a fabric component comprised of non-man made textile. Therefore, the fruit or vegetable portion is composed of styrofoam that is covered with non-man made textiles and a latex coating. For example, the cantaloupes and watermelons are covered with a non-man made textile that is both colored and textured and then coated with latex.

In Headquarters Ruling Letter (HRL) 956050, dated May 26, 1995, Customs dealt with the classification of a scarecrow decorative pick. The scarecrow consisted of two styrofoam balls, which comprised the head and body, and its face was covered with colored paper. It had a burlap shirt and hat, and a tie and hair of corn husk material. It measured approximately six inches in height and sat atop a wooden stick measuring approximately seven inches in length.

Customs determined that the scarecrow pick was classifiable in subheading 3926.40.00, HTSUS, the provision for "Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles." We determined this classification based on GRI 3(b) and stated the following:

Although covered by paper, burlap, and corn husk materials, the styrofoam comprises the greatest share of the article's bulk, weight, and value, and provides the essential shape upon which the other items are fastened to decorate. Therefore the styrofoam component gives this composite articles its essential character.

Therefore, even though the styrofoam was covered with paper and other materials, Customs still concluded that the styrofoam provided the essential character to the scarecrow pick product and it was considered to be of plastic.

Moreover, in HRL 958043, dated December 5, 1995, Customs dealt with the classification of a pumpkin and gourd made of styrofoam that was covered with paper that was painted. Based on the HRL 956050, Customs concluded that these articles were classifiable according to GRI 3(b) and that the styrofoam provided the pumpkin and gourd's essential characters. In HRL 958043 Customs stated the following:

While the paper does provide aesthetic appeal and marketability to the pumpkins, it is the styrofoam that comprises the greatest share of the bulk, weight and value and it provides the essential shape upon which the paper and paint are placed.

Therefore, the pumpkin and gourd were classified in subheading 6702.10.2000, HTSUS.

Based on the rationale and holding in the above two cases, it is our position that the articles described in this group are also classifiable based on their styrofoam core. Thus, these articles are classified in subheading 6702.10.2000, HTSUS.

Group 4

92-245-0 Amaryllis x 3
93-321-0 Magnolia leaf garland

In Headquarters Ruling Letter (HRL) 955578, dated March 23, 1994, Customs dealt with the classification of four types of artificial flowers. The flowers at issue therein 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 Amaryllis x 3 that provides its essential character. The Customs laboratory analyzed the Amaryllis x 3 and determined that the flower petals are composed of a woven fabric composed wholly of natural cellulosic fibers with a rubber-type application. Therefore, this artificial flower cannot be classified in either subheadings 6702.10.2000, HTSUS, or 6702.90.3500, HTSUS. Based on its composition, this style of flower is correctly classified in
subheading 6702. 90.6500, HTSUS. See, HRL 957884, dated September 29, 1995, wherein a Magnolia Spray composed of a mat of nonwoven cellulosic fibers coated with rubber was classified in subheading 6702.90.6500, HTSUS.

The next article is the magnolia leaf garland. Based on our laboratory analysis, the leaves are composed of nontextile vegetable fibers and are coated with a polyethylene/propylene type of plastic resin. Chapter 48, HTSUS, provides for "[p]aper and paperboard; articles of paper pulp, of paper or of paperboard." The ENs to Chapter 48, state that: "[p]aper consists essentially of the cellulosic fibers of Chapter 47 felted together in sheet form." The ENs to Chapter 47 state that the pulp of this chapter consists essentially of cellulose fibers obtained from various vegetable materials, or from waste textiles of vegetable origin. As the base material of the leaves is made of a sheet of cellulosic vegetable fibers of Chapter 47, the base material of the leaves can be considered to be made of paper. Therefore, the Legal Notes to Chapter 48 are applicable in determining whether the leaves are comprised of paper or plastics for HTS classification purposes.

Legal Note 1(f) to Chapter 48, HTSUS, states that this chapter does not cover:

(f) Paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wallcoverings of heading 4814 (chapter 39).

Accordingly, if the plastic coating on the leaves is more than half their total thickness, they are not considered to be made of paper and would be considered to be made of plastic and would be classifiable in subheading 6702.10.2000, HTSUS. If the plastic coating is less than half the total thickness of the leaves, they would be considered to be made of paper and would be classifiable in subheading 6702.90.6500, HTSUS.

The laboratory analysis determined that the thickness of the leaves ranged from 0.013 millimeters (mm) to 0.070 mm. The thickness of the coating ranged from 0.008 mm to 0.039 mm. The lab measured 10 different cross-sectional areas of a sample leaf. The laboratory found that five areas had a coating thickness greater than half of the thickness of the entire leaf, four had a coating thickness measuring less than half of the thickness of the entire leaf and the coating on one area measured exactly half of the thickness of the entire leaf. As a result of this analysis, it is our position that the leaves would be considered to be of plastic and this article is classifiable in subheading 6702.10.2000, HTSUS. See, HRL 954226, dated December 29, 1993, wherein we dealt with the classification of, inter alia, one flower petal that was composed of paper (which in turn was made up of vegetable fibers) that was coated with plastic. The lab analyzed this petal and determined that the plastic measured less than half of the total thickness of the petal. Based on Legal Note 1(f) to Chapter 48, HTSUS, the petal was considered to be made of paper and was classified in subheading 6702.90.6500, HTSUS.

Group 5

GF-790 Large stick
GF-792 Small stick
GF-793 Mini stick
904l Curley branch
904S Curley branch

These items are composite goods made up of wire, paper, floral tape and glue. There is not one component that predominates and there is not one material that provides the essential character to these items. Accordingly, classification is determined by GRI 3(c). Based on the different material components of these articles, they are classified in subheading 6702.90.6500, HTSUS.

HOLDING:

You are instructed to deny the protest, except to the extent reclassification of the merchandise as indicated above results in a net duty reduction and partial allowance.
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
Tariff Classification Appeals
Division

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See also:

• Tariff No.: 3926.40.00 - Statuettes and other ornamental articles, of plastics
• Tariff No.: 6702.10.20 - Artificial flowers/foliage/fruit; articles of art. flowers, etc.; all of plastics, asmbld by binding/gluing/or similar methods
• Tariff No.: 6702.90.35 - Artificial flowers/foliage/fruit & pts thereof; articles of artif. flowers, etc.; all the foregoing of man-made fibers
• Tariff No.: 6702.90.65 - Artificial flowers/foliage/fruit & pts thereof; articles of artif. flowers, etc.; all the foregoing of materials o/than plast./feath./mmf