D85753 D8 Ruling Active

The tariff classification of floral foam from Malaysia.

Issued December 24, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3921.19.0000

Headings: 3921

Product description

The tariff classification of floral foam from Malaysia.

CBP rationale

The applicable subheading for the floral foam, when imported in rectangular shapes, will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular, other. The applicable subheading for the floral foam, when imported in shapes other than rectangular, will be 3926.90.9880, HTS, which provides for other articles of plastics, other.

Full text

NY D85753 December 24, 1998 CLA-2-39:RR:NC:SP:221 D85753 CATEGORY: Classification TARIFF NO.: 3921.19.0000 Mr. Edward Chung Exotic Flowers and Greens, Inc. 3361 La Cienega Place Los Angeles, CA 90016 RE: The tariff classification of floral foam from Malaysia. Dear Mr. Chung: In your letter dated December 7, 1998, you requested a tariff classification ruling. The floral foam consists of blocks or bricks composed of foamed phenolic resin. The floral foam is said to be available in various sizes and shapes. The standard brick measures 9.3 centimeters by 11 centimeters by 8 centimeters. The floral foam is used in the decoration and arrangement of flowers. The applicable subheading for the floral foam, when imported in rectangular shapes, will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular, other. The rate of duty will be 6.5 percent. This rate will remain unchanged in 1999. The applicable subheading for the floral foam, when imported in shapes other than rectangular, will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. This rate will remain unchanged in 1999. 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 Joan Mazzola at 212-466-5580. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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