The tariff classification of artificial flowers from China.

NY L84156 May 11, 2005 CLA-2-95:RR:NC:SP:225 L84156 CATEGORY: Classification TARIFF NO.: 6702.10.4000 Ms. Francine Marcoux Hampton Direct, Inc. P. O. Box 1199 Williston, VT 05495 RE: The tariff classification of artificial flowers from China. Dear Ms. Marcoux: In your letter dated April 13, 2005, you requested a classification ruling. You have submitted an illustration depicting a Blooming Flower Pot, item number 29150. The terra cotta colored flower pot is made of plastic. The petals of the red flowers and some of the green leaves are made of man-made fiver woven fabric. The lifelike petals, stems and small green leaves are made of plastic. The flower pot is filled with artificial moss that has been glued into the pot. This blooming flowerpot measures approximately 6” long by 5” wide by 7”high. The applicable subheading for the Blooming Flower Pot will be 6702.10.4000, 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 plastics: Other, including parts. The rate of duty will be 3.4 percent. 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