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N035879 N0 Ruling Active

The tariff classification of the "Grow a Bouquet" from China.

Issued August 29, 2008 by U.S. Customs and Border Protection.

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N0 N035879 (August 29, 2008)

Tariff classification

HTS codes: 3926.40.0000

Headings: 3926

Product description

The “Grow a Bouquet” is a decorative novelty composed of foam EVA plastic in a one piece construction that is shaped to resemble a bouquet of roses. The Grow a Bouquet is designed to expand when soaked in water. In its imported, unexpanded condition it measures approximately one inch in width by one inch in length. When soaked in water, it expands 600 percent within a period of 72 hours. When removed from water, it shrinks to its original size. It is designed to be reused repeatedly.

CBP rationale

The applicable subheading for the Grow a Bouquet decorative novelty will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles.

Full text

N035879 August 29, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Priscilla E. Rogers Ooh-La-La Designs 1010 University Avenue, Suite 321 San Diego, CA 92103 RE: The tariff classification of the “Grow a Bouquet” from China. Dear Ms. Rogers: In your letter dated August 14, 2008, on behalf of Take One Limited, you requested a tariff classification ruling. A sample was provided with your letter. The “Grow a Bouquet” is a decorative novelty composed of foam EVA plastic in a one piece construction that is shaped to resemble a bouquet of roses. The Grow a Bouquet is designed to expand when soaked in water. In its imported, unexpanded condition it measures approximately one inch in width by one inch in length. When soaked in water, it expands 600 percent within a period of 72 hours. When removed from water, it shrinks to its original size. It is designed to be reused repeatedly. The applicable subheading for the Grow a Bouquet decorative novelty will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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