L81833 L8 Ruling Active

The tariff classification of artificial flowers from China.

Issued February 2, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6702.90.6500

Headings: 6702

Product description

The submitted samples are various shadow boxes identified as item numbers 75051, 8159, 75009 and 2353. Item numbers 75051, 75009 and 2353 will be classified by National Import Specialist Jacob Bunin on ruling number L81870. This classification ruling will apply only to item number 8159. Item number 8159 is a shadow box that measures 6-3/4” x 6-3/4” x 1-1/2 “ with a 1-1/2” frame. The box and frame are composed of wood. The backing is composed of medium density fiberboard. The front of the box has an opening that is covered with glass. The scene inside the glass window depicts a polyresin vase with flowers. The vase is glued to the fiberboard backing. The flowers are made of paper and are glued or otherwise mounted on the polyresin vase. The essential character of this item is imparted by the artificial flowers. The sample is returned as you requested.

CBP rationale

The applicable subheading for the artificial paper flowers will be 6702.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of other materials: Other: Other.

Full text

NY L81833 February 2, 2005 CLA-2-67:RR:NC:SP:225 L81833 CATEGORY: Classification TARIFF NO. 6702.90.6500 Mr. David S. Levy Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt 399 Park Avenue, 25th Floor New York, NY 10022-4847 RE: The tariff classification of artificial flowers from China. Dear Mr. Levy: In your letter received in this office on January 4, 2005, on behalf of your client you requested a classification ruling. The submitted samples are various shadow boxes identified as item numbers 75051, 8159, 75009 and 2353. Item numbers 75051, 75009 and 2353 will be classified by National Import Specialist Jacob Bunin on ruling number L81870. This classification ruling will apply only to item number 8159. Item number 8159 is a shadow box that measures 6-3/4” x 6-3/4” x 1-1/2 “ with a 1-1/2” frame. The box and frame are composed of wood. The backing is composed of medium density fiberboard. The front of the box has an opening that is covered with glass. The scene inside the glass window depicts a polyresin vase with flowers. The vase is glued to the fiberboard backing. The flowers are made of paper and are glued or otherwise mounted on the polyresin vase. The essential character of this item is imparted by the artificial flowers. The sample is returned as you requested. The applicable subheading for the artificial paper flowers will be 6702.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of 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

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