The tariff classification of artificial flower spray and swag from Thailand.
Issued February 14, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6702.90.6500
Headings: 6702
Product description
The submitted samples of artificial flower spray and swag are identified as item #WR0191, Mulberry Spray, and item #9241, Wildberry Swag. Both samples consist of wire stems that have been wrapped with brown paper. The green leaves with red tips are made of paper. The red and blue outer shell of the berries is made of plastic material and the inside is filled with cotton wadding. Your correspondence states it is your belief that these items will be classified under 6702.10.4000, Harmonized Tariff Schedule of the United States (HTS). However, this is not correct. In our opinion the plastic shell on the berries does not clearly represent the essential character of these items. The wire stem paper wrappings and the cotton wadding inside the berries also merit consideration.
CBP rationale
The applicable subheading for item #WR0191 and item #9241 will be, HTS, which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials, other, other.
Full text
NY 818401 February 14, 1996 CLA-2-67:RR:NC:TP:343 818401 CATEGORY: Classification TARIFF NO.: 6702.90.6500 Mr. John J. Clarke John J. Clarke CHB 359 N. Oak Street Inglewod, CA 90302 RE: The tariff classification of artificial flower spray and swag from Thailand. Dear Mr. Clarke: In your letter dated December 18, 1995, received in this office on January 22, 1996, on behalf of your client Valentine International, you requested a tariff classification ruling. The submitted samples of artificial flower spray and swag are identified as item #WR0191, Mulberry Spray, and item #9241, Wildberry Swag. Both samples consist of wire stems that have been wrapped with brown paper. The green leaves with red tips are made of paper. The red and blue outer shell of the berries is made of plastic material and the inside is filled with cotton wadding. Your correspondence states it is your belief that these items will be classified under 6702.10.4000, Harmonized Tariff Schedule of the United States (HTS). However, this is not correct. In our opinion the plastic shell on the berries does not clearly represent the essential character of these items. The wire stem paper wrappings and the cotton wadding inside the berries also merit consideration. The applicable subheading for item #WR0191 and item #9241 will be, HTS, which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials, other, other. The rate of duty will be 17 percent ad valorem. 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 Assistant Alice Masterson at 212-466-5892. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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