D86694 D8 Ruling Active

The tariff classification of a singing sunflower from China.

Issued February 4, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6702.90.3500

Headings: 6702

Product description

The submitted sample is identified as a singing sunflower, item #33100. It is composed of man-made fiber woven green leaves and yellow man-made fiber woven flower petals that surround a brown center. The long green stem is made of plastic. The flower sits in a plastic brown flower pot that appears to be filled with rocks made of plastic. The singing sunflower uses three “C” batteries (not included). The battery compartment is located under the base. This product’s switch can be turned to low/high positions. Either clapping of the hands or waving of your hands past the motion sensor will activate the singing of “You Are My Sunshine”. The movement of the mouth, eyes and leaves are coordinated with the song, so that is looks like the flower is singing to you. The man-made fiber woven leaves and flower pedals imparts the essential character of this product. The sample is returned as you requested.

CBP rationale

The applicable subheading for the singing sunflower 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.

Full text

NY D86694 February 4, 1999 CLA-2-67:RR:NC:SP:222 D86694 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Mr. Troy Myers Wal Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of a singing sunflower from China. Dear Mr. Myers: In your letter dated January 6, 1999, you requested a tariff classification ruling. The submitted sample is identified as a singing sunflower, item #33100. It is composed of man-made fiber woven green leaves and yellow man-made fiber woven flower petals that surround a brown center. The long green stem is made of plastic. The flower sits in a plastic brown flower pot that appears to be filled with rocks made of plastic. The singing sunflower uses three “C” batteries (not included). The battery compartment is located under the base. This product’s switch can be turned to low/high positions. Either clapping of the hands or waving of your hands past the motion sensor will activate the singing of “You Are My Sunshine”. The movement of the mouth, eyes and leaves are coordinated with the song, so that is looks like the flower is singing to you. The man-made fiber woven leaves and flower pedals imparts the essential character of this product. The sample is returned as you requested. The applicable subheading for the singing sunflower 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...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 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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