The tariff classification of plastic artificial flower arrangements in pots from China

N022428 February 21, 2008 CLA-2-67:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Ms. Cathy Bonadonna Bed Bath & Beyond 650 Liberty Ave. Union, NJ 07083 RE: The tariff classification of plastic artificial flower arrangements in pots from China Dear Ms. Bonadonna: In your letter received on January 22, 2008 you requested a tariff classification ruling. The submitted sample is identified as a Triple Orchid in Oval Pot, SKU 14941347. This item features eight yellow orchid blooms with petals made of a cellular plastic material. The petals are assembled by use of a glue-like adhesive. The orchid blooms are assembled on three wire stems; three booms on each of two stems and two blooms on the third stem. The stems are covered in a green plastic material. Also assembled on to each of the three stems are two plastic flower buds, for a total of six buds. The bottom of the wire stems are permanently affixed to a base made of a foam plastic material that, in turn, is permanently affixed to the inside of a ceramic oval shaped black pot. The foam plastic base is covered with artificial moss that appears to be made of a flocking material. Also attached to the foam plastic base are a number of green leaves made of a cellular plastic material. As you requested, the sample will be returned to you. The submitted illustrations depict items identified as a Mauve Orchid in Square Pot, SKU 14935630 and White Orchid in Square Pot, SKU 14935649. You have stated that the only difference between the construction of these two items and the submitted sample is that these two items have two stems with multiple blooms rather than three stems with multiple blooms. In addition, the flower pots in which the stems are situated in these two items are made of paper mache rather than ceramic. All three of these items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. In each of the arrangements, it is the flower petals that provide the item’s ornamental and decorative appeal, give the item its unique quality and serve to make it distinct. The foliage appears to serve the subordinate role of embellishing the beauty of the principal objects, which are the flower petals. Since each of the arrangements is permanently affixed to the pot in which it is held, the pot can’t be used for anything else. In each case the pot is plain in appearance and merely acts as a holder. Therefore, it is the opinion of this office that the plastic flower petals of each of the three items provide these items with the essential character, within the meaning of GRI 3 (b). The applicable subheading for SKU 14941347, SKU 14935630 and SKU 14935649 will be 6702.10.2000, 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: of plastics: assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods. The rate of duty will be 8.4 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division