A85496 A8 Ruling Active

The tariff classification of rose trees from China.

Issued August 8, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6702.90.3500

Headings: 6702

Product description

The two submitted samples of rose trees are identified as style #3510-60087-TAR and style #3510-60096-TAR. Both samples are made in a similar manner with the exception that style #3510-60096-TAR is ball-shaped and style #3510-60087-TAR is heart-shaped. The rose trees are approximately 7 inches in height. The flowers consist of red roses and green leaves made from man-made woven fabric. The flowers and leaves are glued to the ball/heart shaped styrofoam. The ball/heart shaped styrofoam is glued to the stem. And the stems are based inside small ceramic flower pots containing green styrofoam and green man-made fibers to give the appearance of grass. Your letter of inquiry states that these rose trees will be sold as a Valentine's Day decoration. The man-made fiber flowers imparts the essential character of these items. Rose trees are not traditionally associated with Valentine's Day and are not classified in heading 9505.

CBP rationale

The applicable subheading for both of the samples mentioned above will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTS), 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.

Full text

NY A85496 August 8, 1996 CLA-2-67:RR:NC:TP:343 A85496 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Ms. Debra Tuft Seasonal Specialties 11455 Valley View Road Eden Prairie, MN 55344-3617 RE: The tariff classification of rose trees from China. Dear Ms. Tuft: In your letter dated June 21, 1996, you requested a tariff classification ruling. The two submitted samples of rose trees are identified as style #3510-60087-TAR and style #3510-60096-TAR. Both samples are made in a similar manner with the exception that style #3510-60096-TAR is ball-shaped and style #3510-60087-TAR is heart-shaped. The rose trees are approximately 7 inches in height. The flowers consist of red roses and green leaves made from man-made woven fabric. The flowers and leaves are glued to the ball/heart shaped styrofoam. The ball/heart shaped styrofoam is glued to the stem. And the stems are based inside small ceramic flower pots containing green styrofoam and green man-made fibers to give the appearance of grass. Your letter of inquiry states that these rose trees will be sold as a Valentine's Day decoration. The man-made fiber flowers imparts the essential character of these items. Rose trees are not traditionally associated with Valentine's Day and are not classified in heading 9505. The applicable subheading for both of the samples mentioned above will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 9 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 Alice Masterson at 212-466-5892. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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