The tariff classification of artificial foliage and a decorative glass article from ChinaDear Ms. Whitley:In your letter, dated June 15, 2006, you requested a tariff classification ruling regarding two articles.
Issued July 17, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6702.90.3500, 7013.99.9000
Product description
The first product consists of artificial flowers made of polyester material. Along with river rocks, the polyester flowers are pasted into a glass container with an epoxy material. You indicated that the flowers are attached to the glass container and are not removable. The submitted photograph portrays the glass flowers as extending beyond the confines of the glass container. According to the information submitted with your letter, the artificial flowers constitute the greatest portion of the value of the article. The second product consists of a glass terrarium bowl including river rocks and faux seashells that are pasted to the bottom of the glass article by means of an epoxy material.
CBP rationale
The applicable subheading for the artificial flowers - pasted into the glass container along with river rocks by means of epoxy resin - will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: other: of man-made fibers. The applicable subheading for the glass terrarium bowl - including river rocks and faux seashells pasted to the bottom of the glass article with an epoxy material - will be 7013.99.9000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: other glassware: other: other: other: valued over three dollars each: other: valued over five dollars each.
Full text
NY M84379 July 17, 2006 CLA-2-70:RR:NC1:126: M84379 CATEGORY: Classification TARIFF NO.: 6702.90.3500; 7013.99.9000 Ms. Yvonne Whitley The Millwork Trading Co., Ltd. 1359 Broadway 21st Floor New York, NY 10018 RE: The tariff classification of artificial foliage and a decorative glass article from China Dear Ms. Whitley: In your letter, dated June 15, 2006, you requested a tariff classification ruling regarding two articles. Photographs were submitted with your ruling request. The first product consists of artificial flowers made of polyester material. Along with river rocks, the polyester flowers are pasted into a glass container with an epoxy material. You indicated that the flowers are attached to the glass container and are not removable. The submitted photograph portrays the glass flowers as extending beyond the confines of the glass container. According to the information submitted with your letter, the artificial flowers constitute the greatest portion of the value of the article. The second product consists of a glass terrarium bowl including river rocks and faux seashells that are pasted to the bottom of the glass article by means of an epoxy material. You stated that the rocks and faux seashells are attached to the glass article and are not removable. The submitted photograph indicates that the river rocks and faux seashells are resting on the bottom of the glass terrarium bowl. The glass terrarium is the single largest component in this composite good. According to the information submitted with your letter, the glass terrarium bowl is the single component within this composite good that constitutes the greatest portion of the value of the article. Your letter indicates that the value of the glass terrarium bowl with river rocks and faux seashells attached to the bottom of the bowl by means of an epoxy resin is over five dollars. The applicable subheading for the artificial flowers - pasted into the glass container along with river rocks by means of epoxy resin - will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: other: of man-made fibers. The rate of duty will be 9 percent ad valorem. The applicable subheading for the glass terrarium bowl - including river rocks and faux seashells pasted to the bottom of the glass article with an epoxy material - will be 7013.99.9000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: other glassware: other: other: other: valued over three dollars each: other: valued over five dollars each. The rate of duty will be 7.2 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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