CBP Ruling N068355 — The tariff classification of artificial moss from China

Tariff classification

Headings: 6702

GRI rules applied: GRI 3(b)

Product description

The submitted sample is identified as artificial moss, style FB2937. This item is composed of iron wire mesh that is covered by nylon fiber of green color, which is glued to the wire to give the appearance of moss. The item is imported as strips that measure 2 inches by four feet, which will be situated on 2 inch wide rolls. The submitted sample is a swatch that measures approximately 6 inches by 7 inches. The imported item will be sold at retail stores and is designed to be used as a filler or base material in floral and plant arrangements. As you requested, the sample will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The wire mesh merely performs the subordinate role of providing a base for the nylon fiber and is largely covered by that fiber. The green nylon fiber provides the visual impact of the item. Therefore, it is the green nylon fiber that provides this item with the essential character within the meaning of GRI 3(b).

CBP rationale

The applicable subheading for style FB2937 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: of other materials: other: of man-made fibers.

Full text

N068355 August 10, 2009 CLA-2-67:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Ms. Sheri L. Gestring Jo-Ann Stores Inc. 5555 Darrow Road Hudson, OH 44236 RE: The tariff classification of artificial moss from China Dear Ms. Gestring: In your letter dated July 10, 2009 you requested a tariff classification ruling. The submitted sample is identified as artificial moss, style FB2937. This item is composed of iron wire mesh that is covered by nylon fiber of green color, which is glued to the wire to give the appearance of moss. The item is imported as strips that measure 2 inches by four feet, which will be situated on 2 inch wide rolls. The submitted sample is a swatch that measures approximately 6 inches by 7 inches. The imported item will be sold at retail stores and is designed to be used as a filler or base material in floral and plant arrangements. As you requested, the sample will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The wire mesh merely performs the subordinate role of providing a base for the nylon fiber and is largely covered by that fiber. The green nylon fiber provides the visual impact of the item. Therefore, it is the green nylon fiber that provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for style FB2937 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: of other materials: other: of man-made fibers. The rate of duty is 9 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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