The tariff classification of a flower made of wood veneer backed with polyester from China

NY K80008 November 19, 2003 CLA-2-44:RR:NC:2:230 K80008 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Lisa Chastain Harry F. Long, Inc. P.O. Box 9061 Wichita, KS 67277 RE: The tariff classification of a flower made of wood veneer backed with polyester from China Dear Ms. Chastain: In your letter dated October 17, 2003, on behalf of your customer, Decorator and Craft Corp., you requested a tariff classification ruling. The ruling was requested on an artificial flower made from a material described as a “wooden fabric.” A sample of one petal of the flower and a photograph of the whole flower were submitted. The photograph depicts a rose consisting of numerous petals attached to a plastic coated wire stem. The petal is somewhat rigid and consists of a layer of wood veneer on top of a layer of polyester fabric. The whole petal is covered with paint and some glitter. The layer of fabric acts as a backing for the wood veneer. Hence, the flower is made of wood veneer, backed with textile fabric. You suggested classification of the flower in subheading 6702.90.3500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as artificial flowers, foliage and fruit, of man-made fibers. However, as noted in the preceding paragraph, the material comprising the flower consists of wood veneer, reinforced with fabric backing. Reinforced or backed wood veneer is provided for in heading 4408 of the Harmonized Tariff Schedules. Further, wood is a natural plant product and is not classifiable as artificial foliage. The applicable subheading for the flower made of reinforced wood veneer will be 4420.10.0000, HTSUSA, which provides for statuettes and other ornaments of wood. The rate of duty will be 3.2 percent ad valorem. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division