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The tariff classification of floral material from China.
Issued March 10, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M80897 (March 10, 2006)
Tariff classification
HTS codes: 0604.99.6000
Headings: 0604
Product description
The merchandise is identified as a “Mitsumata Bunch,” and consists of wooden branches of the Paperbush Plant (Edgeworthia chrysantha), a heavily wooded shrub. The “bunch” contained two woody branches, bound at the base with wire and twine, measuring approximately 44 inches in length. Each branch forked into three branches at intervals along its length, providing the appearance of multiple branches. The sample has been dried, painted and packaged in a clear cellophane sheath, and will be utilized for floral arrangements.
CBP rationale
The applicable subheading for the “Mitsumata Bunch” will be 0604.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared, other, other, other.
Full text
NY M80897 March 10, 2006 CLA-2-06: RR: NC: SP: 231 M80897 CATEGORY: Classification TARIFF NO.: 0604.99.6000 Mr. Ray Reynolds Lee Hardeman Customs Broker, Inc. P.O. Box 45545 Atlanta, GA 30320-0545 RE: The tariff classification of floral material from China. Dear Mr. Reynolds: In your letter dated February 21, 2006, on behalf of your client Star Home Décor USA, LLC, you requested a tariff classification ruling. The merchandise is identified as a “Mitsumata Bunch,” and consists of wooden branches of the Paperbush Plant (Edgeworthia chrysantha), a heavily wooded shrub. The “bunch” contained two woody branches, bound at the base with wire and twine, measuring approximately 44 inches in length. Each branch forked into three branches at intervals along its length, providing the appearance of multiple branches. The sample has been dried, painted and packaged in a clear cellophane sheath, and will be utilized for floral arrangements. The applicable subheading for the “Mitsumata Bunch” will be 0604.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared, other, other, other. The rate of duty will be 7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Thomas Brady at 646-733-3030. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of an illuminated, decorative bamboo arrangement from China.
The tariff classification of a decorative "Christmas Pick," made of natural pine cones and artificial berries, from China.
The tariff classification of plant parts used in floral arrangements, from China.
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The tariff classification of decorative palm-leaf "sunspears" from India.
The tariff classification of decorative "bouquets" made of natural plant materials and wooden flowers, from the Philippines.
The tariff classification of decorative plant parts from India.
The tariff classification of decorative wheat grass and ting-ting from India.
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