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NY N008495




April 11, 2007

CLA-2-67:RR:E:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.10.2000, 6702.90.3500, 9902.25.6510

Ms. Martha M. De Castro
Bed, Bath & Beyond
650 Liberty Avenue
Union, NJ 07083

RE: The tariff classification of polyester and plastic artificial flowers and foliage from China

Dear Ms. De Castro:

In your letter dated March 16, 2007 you requested a tariff classification ruling.

The submitted illustrations depict polyester and plastic artificial flowers and foliage that are identified as follows:

Sku# 14478043 – Rose Bouquet in a Glass Vase with a Faux Water Illusion. You have stated that this item is composed of polyester roses, polyester leaves and a stem made of wire wrapped with a plastic coating. The roses are pink in color. The arrangement is permanently affixed to a translucent plain glass vase by means of an epoxy resin adhesive, which creates an illusion of water in the glass.

Sku# 14478051 – Gerber Daisy in a Coffee Cup. You have stated that this item is composed of polyester daisies with stems made of metal wire wrapped with plastic coating. Three different arrangements were depicted; one with red colored daisies, one with white colored daisies and one with yellow colored daisies. Each arrangement is affixed to the inside of a ceramic coffee cup, which, in turn, is fused to a ceramic saucer.

Sku# 14485864 – Magnolia in a Metallic Indigo Chrome Pot. You have stated that this item is composed of magnolias with polyester petals and plastic buds. The petals are white in color and the buds are yellow in color. The arrangement also contains polyester leaves and stems made of wire wrapped with plastic coating. The pot has a square shape and is made of ceramic with a chrome coating. The pot is filled with natural moss, to cover the foam to which the stems of the magnolias and leaves are affixed.

Sku# 14490051 - Mixed Rannculus/Hydrangea in a Round Ceramic Pot. You have stated that this item is composed of polyester Rannculus and Hydrangea flowers, polyester green ivy on plastic stems and polyester green leaves.

Sku# 14479260 – Orchid/Cattail in Tucson Ceramic Pot. You have stated that this item is composed of plastic orange flowers, surrounding red and green polyester leaves, brown and green cattail in which the brown is polyester and the green stem is plastic, plastic green grass, polyester red stems and red berries made from foam material.

You have further stated that all of these flower arrangements are permanently attached to the vase or pot by either an adhesive or foam or both. You claimed that the floral arrangements will be “sold as a single unit, and cannot be easily removed from their vessel without ruining the floral stems.” You have informed this office that the means of attachment when using the foam will be either one of two methods; either the foam, in which the stems are inserted, is glued to the ceramic vessel or a liquid foam is used, which expands until it is pressed up against the wall of the vessel.

Each of these items is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Since the various arrangements are permanently affixed to the vessels in which they are held, those vessels cannot be used as a receptacle for anything else. In each of these arrangements, it is the flower petals that provide the article’s ornamental and decorative appeal, give the article its’ unique quality and serve to make it distinctive. In each case, the foliage appears to serve the subordinate role of embellishing the beauty of the principal objects, which are the flower petals. Therefore, it is the opinion of this office that the flower petals in all five items provide these items with the essential character, within the meaning of GRI 3 (b).

The applicable subheading for Sku# 14478043, Sku# 14478051, Sku# 14485864 and Sku# 14490051 will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), 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 general column one rate of duty is 9 percent ad valorem.

However, with regard to the applicable rate of duty, Sku# 14478043, Sku# 14478051, Sku# 14485864 and Sku# 14490051 are also provided for in heading 9902, HTSUS, which covers a wide variety of goods that have a temporary reduction in their rate of duty, by virtue of legislative action. The subject items meet the prerequisites of 9902.25.6510, HTSUS.

Accordingly, Sku# 14478043, Sku# 14478051, Sku# 14485864 and Sku# 14490051 are entitled to beneficial treatment under subheading 9902.25.6510, HTSUS, which provides for artificial flowers of man-made fibers (provided for in subheading 6702.90.35). The rate of duty will be free.

You have asked if all five items would be correctly classified under subheading 6702.90.3500 HTSUS, and therefore, be entitled to beneficial treatment under subheading 9902.25.6510, HTSUS. As stated above, we agree with your proposal for four of the items. However, Sku# 14479260 contains artificial flowers in which the petals are made of plastic. Subheading 9902.25.6510, HTSUS only allows for beneficial treatment for merchandise provided for in subheading 6702.90.3500, which does not, in turn, provide for plastic artificial flowers. Therefore we do not agree that Sku# 14479260 is entitled to beneficial treatment under subheading 9902.25.6510, HTSUS.

The applicable subheading for the Sku# 14479260 will be 6702.10.2000, HTSUS, which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of plastics: assembled by binding with flexible materials such as wire, paper, textile materials or foil, or by gluing or by similar methods. The rate of duty will be 8.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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