N023551 N0 Ruling Active

The tariff classification of a plastic flower arranger from Taiwan

Issued March 11, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5600

Headings: 3924

Product description

The submitted sample is identified as a Three-Tiered Dried Flower Arranger, SKU# 65030. This item is made of polypropylene (PP) plastic material, is sold in five parts and is easily assembled. It consists of three individual slotted tiers and two hollow tubes. Each tube measures 3-1/2” in length. Each tier is shaped like a hollow cone that is situated on a round base. The base is also hollow at the center. The cone and the base of each tier are constructed as one molded piece and the base has a diameter that measures 4-3/16”. There is an aperture on the top of each of the three cone shaped tiers. When assembled, one tier sits on the bottom and one tube is inserted through the aperture at the top of that tier. The hollow base and cone of the second tier is then situated over the tube that is in place on the top of the first tier, so that the tube that is in place is inserted into the bottom of the aperture at the top of the second tier, thereby holding the second tier in place over the first tier. The second tube is then inserted through the aperture at the top of the second tier. Lastly, the hollow base and cone of the third tier is then situated over the tube that is in place on the top of the second tier, so the second tube is inserted into the bottom of the aperture at the top of the third tier, thereby holding the third tier in place over the second tier. The numerous slots on each tier can be used to insert stems of dried or silk flowers, so that they are held upright and arranged as desired. The three tiers can be used together or individually. When assembled together, the entire item stands 10” high. This item is green in color.

CBP rationale

the second tier in place over the first tier. The second tube is then inserted through the aperture at the top of the second tier. Lastly, the hollow base and cone of the third tier is then situated over the tube that is in place on the top of the second tier, so the second tube is inserted into the bottom of the aperture at the top of the third tier, thereby holding the third tier in place over the second tier. The numerous slots on each tier can be used to insert stems of dried or silk flowers, so that they are held upright and arranged as desired. The three tiers can be used together or individually. When assembled together, the entire item stands 10” high. This item is green in color. The applicable subheading for SKU# 65030 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other. The rate of duty will be 3.4 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/.

Full text

N023551 March 11, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Francine Ramsey Hampton Direct, Inc. P. O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic flower arranger from Taiwan Dear Ms. Ramsey: In your letter dated February 15, 2008 you requested a tariff classification ruling. The submitted sample is identified as a Three-Tiered Dried Flower Arranger, SKU# 65030. This item is made of polypropylene (PP) plastic material, is sold in five parts and is easily assembled. It consists of three individual slotted tiers and two hollow tubes. Each tube measures 3-1/2” in length. Each tier is shaped like a hollow cone that is situated on a round base. The base is also hollow at the center. The cone and the base of each tier are constructed as one molded piece and the base has a diameter that measures 4-3/16”. There is an aperture on the top of each of the three cone shaped tiers. When assembled, one tier sits on the bottom and one tube is inserted through the aperture at the top of that tier. The hollow base and cone of the second tier is then situated over the tube that is in place on the top of the first tier, so that the tube that is in place is inserted into the bottom of the aperture at the top of the second tier, thereby holding the second tier in place over the first tier. The second tube is then inserted through the aperture at the top of the second tier. Lastly, the hollow base and cone of the third tier is then situated over the tube that is in place on the top of the second tier, so the second tube is inserted into the bottom of the aperture at the top of the third tier, thereby holding the third tier in place over the second tier. The numerous slots on each tier can be used to insert stems of dried or silk flowers, so that they are held upright and arranged as desired. The three tiers can be used together or individually. When assembled together, the entire item stands 10” high. This item is green in color. The applicable subheading for SKU# 65030 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other. The rate of duty will be 3.4 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

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