B86727 B8 Ruling Active

The tariff classification of artificial flower picks and ornamental article from China.

Issued July 10, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6702.90.3500, 3926.40.0000

Headings: 6702, 3926

Product description

You have submitted two samples of floral picks and an angel. The floral picks are identified as items #6670X and #9215X. The angel is identified as item #9966X. Both floral picks have leaves that are made of man-made fiber with plastic berries in the center and plastic stems. The leaves and berries are the snap-on type. Item #9215X is designed with poinsettia flowers, while item #6670X only has leaves and berries. The essential character is imparted by the man-made fiber leaves and artificial flowers. Item #9966X, the gold colored plastic angel with wings, is designed in a kneeling position playing a musical instrument.

CBP rationale

The applicable subheading for the floral picks, items #6670X and #9215X 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: man-made fibers. The applicable subheading for the plastic angel, item #9966X, will be 3926.40.0000, HTS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles.

Full text

NY B86727 July 10, 1997 CLA-2-39:RR:NC:SP:222 B86727 CATEGORY: Classification TARIFF NO.: 3926.40.0000; 6702.90.3500 Mr. Kevin Maher C Air Customs Brokers 153-66 Rockaway Boulevard Jamaica, NY 11434 RE: The tariff classification of artificial flower picks and ornamental article from China. Dear Mr. Maher: In your letter dated June 16, 1997, on behalf of your client Ades Imports, Inc., you requested a tariff classification ruling. You have submitted two samples of floral picks and an angel. The floral picks are identified as items #6670X and #9215X. The angel is identified as item #9966X. Both floral picks have leaves that are made of man-made fiber with plastic berries in the center and plastic stems. The leaves and berries are the snap-on type. Item #9215X is designed with poinsettia flowers, while item #6670X only has leaves and berries. The essential character is imparted by the man-made fiber leaves and artificial flowers. Item #9966X, the gold colored plastic angel with wings, is designed in a kneeling position playing a musical instrument. The applicable subheading for the floral picks, items #6670X and #9215X 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: man-made fibers. The rate of duty will be 9 percent ad valorem. The applicable subheading for the plastic angel, item #9966X, will be 3926.40.0000, HTS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles. The rate of duty will be 5.3 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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