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NY N016287




September 19, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.90.3500, 9902.25.6510

Ms. Francine Ramsey
Hampton Direct, Inc.
P. O. Box 1199
Williston, VT 05495

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

Dear Ms. Ramsey:

In your letter dated August 22, 2007 you requested a tariff classification ruling.

The submitted sample is identified as an Artificial Orchid, SKU# 62772. You have also submitted an illustration of an item identified as an Artificial Orchid, SKU# 62770. The only difference between the two items is the color and the height. The flower petals in SKU# 62772 are pink in color and the item stands 19-1/2 inches high. The flower petals of SKU# 62770 are peach in color and the item stands 17 inches high.

Each of the items is comprised of polyester petals that are glued to a stalk made of steel and polyvinyl chloride (PVC). The stalk, in turn, is glued to the interior of a pot that is made of paper and foam plastic. Green moss made of PVC covers the interior of the pot and several PVC roots project upward from the moss. Four green polyester leaves are also glued to the foam plastic interior of the pot. The leaves project upward from the moss, and are situated at the base of the orchid stalk, just above the top of the pot. At the very top of the arrangement are three buds made of polyethylene (PE).

These items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. In each of the arrangements, it is the flower petals that provide the item’s ornamental and decorative appeal, give the item its unique quality and serve to make it distinct. The foliage appears to serve the subordinate role of embellishing the beauty of the principal objects, which are the flower petals. Since each of the arrangements is permanently affixed to the pot in which it is held, the pot can’t be used for anything else. The pot is plain in appearance and merely acts as a holder. Therefore, it is the opinion of this office that the polyester flower petals provide these items with the essential character, within the meaning of GRI 3 (b).

The applicable subheading for SKU# 62772 and SKU# 62770 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, SKU# 62772 and SKU# 62770 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# 62772 and SKU# 62770 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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