807624 80 Ruling Active

The tariff classification of artificial flower picks from China.

Issued March 29, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6702.10.4000

Headings: 6702

Product description

You have submitted three samples of style #MS156 A-F, "PVC X'mas picks." Each pick has three polyester leaves; three plastic evergreen branches; plastic berries; a natural pine cone; and a flocked plastic bow. In addition one sample has a plastic apple the second has a textile covered styrofoam ball and the third has a textile covered styrofoam gift package. The picks are on plastic coated wire stems and are of slip-on, snap-on construction. Your attached component breakdown shows that the picks are in chief weight of plastic. In our opinion the essential character is imparted by the plastic components.

CBP rationale

The applicable subheading for item #MS156 A-F, "PVC X'mas picks." will be 6702.10.4000, Harmonized Tariff Schedule (HTS), which provides for artificial flowers, foliage, fruit and parts thereof; articles made of artificial flowers, foliage or fruit, of plastics; other, including parts.

Full text

NY 807624 March 29, 1995 CA-2-67:S:N:N6:343 807624 CATEGORY: Classification TARIFF NO.: 6702.10.4000 Ms. Wanda Lynch Fritz Companies, Inc. P.O. Box 619080 DFW Airport, TX 75261-9080 RE: The tariff classification of artificial flower picks from China. Dear Ms. Lynch: In your letter dated January 26, 1995, on behalf of Michaels Stores, Inc., you requested a tariff classification ruling. You have submitted three samples of style #MS156 A-F, "PVC X'mas picks." Each pick has three polyester leaves; three plastic evergreen branches; plastic berries; a natural pine cone; and a flocked plastic bow. In addition one sample has a plastic apple the second has a textile covered styrofoam ball and the third has a textile covered styrofoam gift package. The picks are on plastic coated wire stems and are of slip-on, snap-on construction. Your attached component breakdown shows that the picks are in chief weight of plastic. In our opinion the essential character is imparted by the plastic components. The applicable subheading for item #MS156 A-F, "PVC X'mas picks." will be 6702.10.4000, Harmonized Tariff Schedule (HTS), which provides for artificial flowers, foliage, fruit and parts thereof; articles made of artificial flowers, foliage or fruit, of plastics; other, including parts. The rate of duty will be 3.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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