The tariff classification of decorative flowers and leaves from China

N022897 February 7, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 3926.90.9980 Natalie Abbott Creative Impressions 1205 Shasta Drive Colorado Springs, CO 80910 RE: The tariff classification of decorative flowers and leaves from China Dear Ms. Abbott: In your letter dated January 16, 2008, you requested a tariff classification ruling. The submitted samples are decorative flowers and leaves. You indicate that their primary use is for arts and crafts and decorative purposes. The flowers and leaves measure approximately 2” x 2”. There are three types; they have been punched or cut from polyester felt, woven sheer polyester organza fabric, or plastic sheeting. The three types of flowers and leaves are packaged in plastic clamshell boxes. The samples will be returned as requested. The applicable subheading for the flowers and leaves that are constructed of polyester felt or fabric will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. The applicable subheading for the flowers and leaves that are punched or cut from plastic sheeting will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3% ad valorem. You state that you believe the correct classification for these items is in subheading 6702.10.4000 and 6702.90.3500, HTSUS, which provide for artificial flowers, foliage, and fruit and parts thereof, of plastics and man-made fibers, respectively. Both would have a secondary duty-free classification of 9902.25.6510. However, based on Chapter 67 note 3(b), HTSUS, artificial flowers, foliage or fruit obtained in one piece or consisting of parts assembled otherwise than by binding, gluing, fitting into one another or similar methods are excluded from subheading 6702 and thus from subheading 9902.25. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division