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L85152 L8 Ruling Active

Tariff classification of floral clay used for flower arrangements from China.

Issued May 27, 2005 by U.S. Customs and Border Protection.

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L8 L85152 (May 27, 2005)

Tariff classification

HTS codes: 3407.00.2000

Headings: 3407

Product description

Floral clay is a soft plastic preparation used to attach, position and hold flower arrangements and accessories firmly inside containers. The clay stays soft, is waterproof and is capable of being broken or cut into smaller pieces and molded. The clay is made from isobutene-isoprene rubber, polyisobutylene, stearic acid, carbon black, zinc oxide, calcium carbonate and green pigment. The clay will be imported in brick form in two sizes (5”x2”x1” and 3”x2.5”x0.5”) for use by various retailers and floral wholesalers.

CBP rationale

The applicable subheading for the floral clay will be 3407.00.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for modeling pastes.

Full text

NY L85152 May 27, 2005 CLA-2-34:RR:NC:SP:237 L85152 CATEGORY: Classification TARIFF NO.: 3407.00.2000 Mr. Randy Swords Panya Enterprises, Inc. 2711 International St. Columbus, OH 43228 RE: Tariff classification of floral clay used for flower arrangements from China. Dear Mr. Swords: This ruling is being provided to correct a typographical error in Customs Ruling Number L84472, dated May 5, 2005 and issued to your company. The statistical suffix should have been 3407.00.2000, HTSUS, but was inadvertently shown as 3407.00.4000, HTSUS. The rate of duty remains the same. A complete corrected ruling follows: In your letter dated April 21, 2005 you requested a tariff classification ruling. Floral clay is a soft plastic preparation used to attach, position and hold flower arrangements and accessories firmly inside containers. The clay stays soft, is waterproof and is capable of being broken or cut into smaller pieces and molded. The clay is made from isobutene-isoprene rubber, polyisobutylene, stearic acid, carbon black, zinc oxide, calcium carbonate and green pigment. The clay will be imported in brick form in two sizes (5”x2”x1” and 3”x2.5”x0.5”) for use by various retailers and floral wholesalers. The applicable subheading for the floral clay will be 3407.00.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for modeling pastes. The rate of duty is free. 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. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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