The tariff classification of a decorative Floral Heart Pocket for a wall or a door from China.

NY H82295 July 2, 2001 CLA-2-67:RR:NC:2:222 H82295 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Pilar Dorfman E. Besler & Company P.O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of a decorative Floral Heart Pocket for a wall or a door from China. Dear Ms. Dorfman: In your letter dated June 5, 2001, you requested a tariff classification ruling, on behalf of LTD Commodities Inc., your client. You are requesting the tariff classification on an item that is described as a Floral Heart pocket for a wall or a door, item number 574081-6XHW which is available in two styles. The wall pockets are made of heart-shaped cold cast ceramic. The “antique” green style (shown in the color illustration) is filled with pink artificial roses and real, dried baby’s breath flowers. The other style, called the “antique” white (sample provided), is filled with artificial red roses and real baby’s breath flowers. The handles on each style are made of twisted metal and can be attached to a door or a wall. The heart shaped portion of the item resembles a vase in that it is a holder for the flowers. The sample will be returned, as requested. The product is a composite good consisting of a ceramic holder and an artificial flower arrangement for each style of the product. As a composite good, it will be classified utilizing GRI (General Rules of Interpretation) 3 (b) which relies on the principle of essential character. In the case of the instant merchandise, the essential character is imparted to the composite good by the artificial flower portion of the product, therefore the whole item is classified as artificial flowers in chapter 67 of the HTS. The applicable subheading for the Floral Heart Pocket, item # 574081-6XHW 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: Of man-made fibers.” The rate of duty will be 9 % 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