The tariff classification of artificial flowers from China.

NY F87427 June 19, 2000 CLA-2-67:RR:NC:SP:222 F87427 CATEGORY: Classification TARIFF NO.: 6702.90.6500 Ms. Cathy Petrus Limited Distribution Services Seven Limited Parkway Reynoldsburg, OH 43068 RE: The tariff classification of artificial flowers from China. Dear Ms. Petrus: In your letter dated May 10, 2000, on behalf of your client Bath & Body Works, you requested a tariff classification ruling. You have submitted a sample of artificial flowers identified as items #9541 and 9986. These products consist of artificial flowers, leaves and berries. The petals of the flowers are made of paper. The flower buds and berries are made of styrofoam and the green leaves are made of paper with plastic stems. Your letter of inquiry states that this product will be used as a decorative filler in glass containers. The artificial flower parts impart the essential character to items #9541 and #9986. The sample is returned as you requested. The applicable subheading for the artificial flowers and berries will be 6702.90.6500, 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, other. The rate of duty will be 17 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