The tariff classification of polyester petunias with LEDs in a ceramic pot from China

N095096 March 22, 2010 CLA-2-67:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Mr. Darren Yokopenic HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of polyester petunias with LEDs in a ceramic pot from China Dear Mr. Yokopenic: In your letter dated February 15, 2010, you requested a tariff classification ruling. The submitted sample is identified as artificial petunias with pot, HSN Item TBD. This item is comprised of purple polyester petunias and green polyester leaves that are each attached to plastic stems which are situated in a foam plastic insert that, in turn, is situated in a pot that is made of magnesium powder reinforced with fiberglass. The pot is imported in two semi circle shapes that when situated together form a round pot. Interspersed throughout the complete arrangement of flowers and foliage are 30 LEDs that are operated by included batteries. The two halves of the pot together measure approximately 13” in diameter and 5” in height. 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 ceramic pot merely acts as a holder. In addition, the flowers will continue to be displayed for ornamental or decorative purposes even when the LEDs are powered off. Therefore, it is the opinion of this office that the polyester flowers and leaves provide this item with the essential character, within the meaning of GRI 3(b). You have suggested that this item is correctly classified in subheading 6702.90.3500 and we agree with your suggestion. The applicable subheading for the artificial petunias with pot, HSN item TBD, 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 will be 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