United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2001 NY Rulings > NY G83876 - NY G84014 > NY G83907

Previous Ruling Next Ruling
NY G83907




November 27, 2000

CLA-2-95:RR:NC:SP:222 G83907

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500; 6702.90.3500

Mr. Joseph Caldarella
Tapscott’s Inc.
P. O. Box 1280
Owensboro, KY 42302-1280

RE: The tariff classification of artificial flowers from China.

Dear Mr. Caldarella:

In your letter dated November 1, 2000, you requested a tariff classification ruling.

You have submitted four samples of long stem artificial flowers. The first sample is a holly spray that is identified as item #D-461. The leaves of the holly spray are made of man-made fiber woven fabric. The edges of the leaves have been sprayed with gold glitter. The berries are made of styrofoam and covered with plastic. The stems are made of wire and covered with brown plastic.

The second sample is identified as a hydrangea flower. It is identified as item #D-462. The leaves and flowers are made of man-made fiber woven fabric. The petals of the flowers have been sprayed with silver glitter and the edges have been sprayed with gold glitter. The stems are made of wire that has been covered with green plastic.

Sample number three is called a magnolia flower, identified as item #D-465. This item is made with green leaves and a white and gold colored flower. The leaves and flower petals are made of man-made fiber woven fabric. The wire stem has been covered with brown plastic.

Sample number four is identified as a poinsettia flower, item #D-463. The green leaves and petals are made of man-made fiber woven fabric. The flower petals have been sprayed with gold and silver colored glitter. The gold colored berries are made of plastic and the wire stem had been covered with green plastic.

Your letter of inquiry states that these items will be sold only during the Christmas season. However, the gold glitter and gold berries do not make these products festive articles. Only the poinsettia and the holly spray are considered articles associated with the celebration of the Christmas holiday season. The magnolia and hydrangea items are artificial flowers which can be used all year round.

The applicable subheading for the hydrangea and the magnolia artificial flowers will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: other: of man-made fibers. The rate of duty will be 9 percent ad valorem.

The applicable subheading for the holly spray and the poinsettia flower will be 9505.10.2500, HTS, which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: