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NY N012231




June 28, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.90.3500, 9902.25.6510

Mr. David Lubeskie
Michaels Stores Procurement Company, Inc. 8000 Bent Branch Drive
Irving, TX 75063

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

Dear Mr. Lubeskie:

In your letter dated June 1, 2007 you requested a tariff classification ruling.

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

Global Best Style MSI 135600489 – 24” Phaleanopsis Potted with Brown Ceramic Triangle Center. You have stated that this item is composed of polyester flower heads and leaves, plastic and iron wire stems and a container made of ceramic and filled with polyfoam. You have also stated that this arrangement is permanently affixed to the container.

Celebrity Style 065118689P – 23” Hydrangea/Queen Ann’s Lace in Round Pot. You have stated that this item is composed of polyester flower heads and leaves, snap-on stems made of plastic and iron wire and a container made of fiberglass and filled with polyfoam. You have also stated that its arrangement is permanently affixed to the container.

Celebrity Style 153116532 – 29” Peach Blossom with Leaves with Plastic Grass in Urn. You have stated that this item is composed of polyester flower heads and leaves, snap-on stems made of plastic and iron wire and a container made of ceramic and filled with polyfoam. You have also stated that this arrangement is permanently affixed to the container.

Each of these three 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 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 three items provide these items with the essential character, within the meaning of GRI 3 (b).

The applicable subheading for all three items 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 rate of duty is 9 percent ad valorem.

However, with regard to the applicable rate of duty, you have asked if these three items 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, all three items 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.

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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