The tariff classification of an artificial floral arrangement from China.

NY H87846 January 29, 2002 CLA-2-67:RR:NC:SP:222 H87846 CATEGORY: Classification TARIFF NO.: 6702.90.6500 Ms. Deborah Daniels AA Importing Inc. 6760 Hopkins Rd. Mentor, OH 44060 RE: The tariff classification of an artificial floral arrangement from China. Dear Ms. Daniels: In your letter dated January 11, 2002, you requested a tariff classification ruling. The submitted sample is identified as item number H20818, a large hyssop/mini berries topiary branch. This floral branch is composed of the following artificial materials: 50% ethylene vinyl acetate (EVA), 15% paper, 13% plastic, 12% wire, 5% polyester and 5% plaster. The green branches and leaves are made of plastic with wire that has been wrapped with green paper. The purple and white berries are composed of plastic. The pink flowers are made of paper. Your letter of inquiry states that this branch will be used as part of a floral arrangement. The paper flowers impart the essential character to the topiary branch. The applicable subheading for the topiary branch with paper flowers will be 6702.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division