H86795 H8 Ruling Active

The tariff classification of artificial flowers from China.

Issued January 16, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6702.90.3500

Headings: 6702

Product description

The submitted sample is identified as item number 43046. It is a 12-inch cloth cone with a floral top. The floral top consists of velvet flowers, which we assume are of man-made fibers, plastic berries, paper leaves that have been coated with plastic and man-made fiber ribbons. The textile cone is decorated with lace and beads. A man-made fiber tassel extends from the bottom of the cone. A textile ribbon is attached to the top of the cone for the purpose of hanging this floral item as a decoration in the home. The man-made fiber artificial flowers impart the essential character to this item.

CBP rationale

The applicable subheading for the textile cone with artificial flowers 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: Other: of man-made fibers.

Full text

NY H86795 January 16, 2002 CLA-2-67:RR:NC:SP:222 H86795 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Ms. Sandy Dean Tender Heart Treasures 10917 Harry Watanabe Parkway Omaha, NE 68128 RE: The tariff classification of artificial flowers from China. Dear Ms. Dean: In your letter dated December 14, 2001, you requested a tariff classification ruling. The submitted sample is identified as item number 43046. It is a 12-inch cloth cone with a floral top. The floral top consists of velvet flowers, which we assume are of man-made fibers, plastic berries, paper leaves that have been coated with plastic and man-made fiber ribbons. The textile cone is decorated with lace and beads. A man-made fiber tassel extends from the bottom of the cone. A textile ribbon is attached to the top of the cone for the purpose of hanging this floral item as a decoration in the home. The man-made fiber artificial flowers impart the essential character to this item. The applicable subheading for the textile cone with artificial flowers 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: 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 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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