The tariff classification and status under the North American Free Trade Agreement (NAFTA) of dried flower arrangements from Canada; Article 509

NY C84418 March 5, 1998 CLA-2-06:RR:NC:2:231 C84418 CATEGORY: Classification TARIFF NO.: 0603.90.0000 Ms. Doreen Coty F.W. Myers and Company, Inc. Myers Building Rouses Point, NY 12979-1091 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA) of dried flower arrangements from Canada; Article 509 Dear Ms. Coty: In your letter, dated February 4, 1998, on behalf of your client, La Difference, Inc., Anjou, Quebec, you requested a ruling on the status of dried flower arrangements from Canada under the NAFTA. The merchandise is dried, floral arrangements. The style numbers are ASWAG21, ASWAG22, AVCO174, AVCO176, AVCO173, AACO138, AACO184, AACO180, ABCO143, ABC1141, ABC1144, ASWAG23, ASWAG24, ANE1049, ANE2049, ANJ0041, AVJ0054, AVJ0052, AVJ0049, ACJ0053, ACJ0047, ACJ0046, AAJ0053, AAJ3042, AAJ1044, AAJ1043, AAJ0052, AAJ0054, AVJ1042, AVJ1043, AVJ1044, ACJ2042, ACJ1043, and ACJ0054. They are made with flowers, ribbon, eucalyptus, and glue, and they are available in a variety of styles. Some styles are set in flowerpots or flower boxes. In your correspondence you indicate that the products will be made in Canada with flowers from England, Canadian glue, and American ribbon and eucalyptus. Models ANE1049, ANE2049, and ANJ0041 will be made with containers of Chinese origin; all other models with be made with containers of Canadian origin. The applicable subheading for the dried, floral arrangements, style numbers ASWAG21, ASWAG22, AVCO174, AVCO176, AVCO173, AACO138, AACO184, AACO180, ABCO143, ABC1141, ABC1144, ASWAG23, ASWAG24, ANE1049, ANE2049, ANJ0041, AVJ0054, AVJ0052, AVJ0049, ACJ0053, ACJ0047, ACJ0046, AAJ0053, AAJ3042, AAJ1044, AAJ1043, AAJ0052, AAJ0054, AVJ1042, AVJ1043, AVJ1044, ACJ2042, ACJ1043, and ACJ0054, will be 0603.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared, other. The general rate of duty will be 4.3 percent ad valorem. The merchandise does not qualify for preferential treatment under the NAFTA because one or more of the non-originating materials (flowers from the United Kingdom) used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/6, HTSUSA. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 CFR 181). This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. 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 Ralph Conte at (212) 466-5759. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division