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 > 2007 NY Rulings > NY N012251 - NY N012309 > NY N012294

Previous Ruling Next Ruling
NY N012294




June 29, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.10.2000

Mr. Gordon C. Anderson
C. H. Robinson Worldwide, Inc.
14800 Charlson Road
Suite 400
Eden Prairie, MN 55347-5048

RE: The tariff classification of plastic artificial flowers and foliage and a wooden cage from China or England

Dear Mr. Anderson:

In your letter dated May 29, 2007, on behalf of D56, you requested a tariff classification ruling.

The submitted sample is identified as The Flower Cage. It consists of three Calla Lilly artificial flowers with petals made of poly foam plastic material and stalks made of wire wrapped with paper, which in turn, is covered with plastic. The three flowers are embellished with greenery stalks made of plastics with stems made of plastic wrapped with paper. The three flowers and the greenery stalks are tied together with a rubber-like ring.

This item is imported and sold with a wooden cage that is used to display the arrangement. The cage is comprised of a series of eighteen cylindrical wooden strips, which measure approximately 21-1/2 inches in length, and are tied together in two places at the center with wire. When the first and last strip are brought together, and the series of strips are twisted at the center, the top and bottom of the strips separate from each other, while they all stay together in the center. The separated bottom section can now stand on a surface and the flower arrangement can be inserted in between the separated top section, for display. As you requested, the sample will be returned to you.

This item is considered a composite good within the meaning of General Rule of Interpretation (GRI) 3. The flower arrangement and the cage are adapted one to the other and are mutually complementary. Together they form a whole which would not normally be offered for sale in separate parts. The plastic flowers provide the article’s ornamental and decorative appeal. The cage serves the sole purpose of a holder for the flower arrangement. Therefore, it is the opinion of this office that the plastic flowers provide the item with the essential character, within the meaning of GRI 3(b).

It is your opinion that this item would be correctly classified under subheading 6702.10.4000. However, we do not agree that this item is correctly classified in that provision. The subheading that you suggest provides, in part, for artificial flowers and foliage of plastics that are assembled by a method other than by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods. We have found that some of these methods are used in the construction of this item.

The applicable subheading for the plastic artificial flowers and foliage and the wooden cage will be 6702.10.2000, 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 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,

Previous Ruling Next Ruling

See also: