811975 81 Ruling Active

The tariff classification of artificial flower picks from China.

Issued July 21, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6702.10.4000

Headings: 6702

Product description

). In our opinion the plastic component imparts the essential character to the item.

CBP rationale

The applicable subheading for style # MS147C 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 811975 July, 21, 1995 CLA-2-67:S:N:N6:343 811975 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 June 15, 1995, on behalf of Michaels Stores, Inc., you requested a tariff classification ruling. You have submitted a sample of an artificial foliage pick, style # MS147C. The sample has six man-made fiber leaves, two plastic fruit and six sprays of plastic berries. These components are on a plastic coated wire stem. Your component breakdown shows that the item is in chief value of the plastic. It also shows that it has natural components. The sample you submitted had no natural component,(natural pine cone etc.). In our opinion the plastic component imparts the essential character to the item. The applicable subheading for style # MS147C 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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