CBP Ruling N115095 — The tariff classification of artificial black rose from Taiwan

Tariff classification

Headings: 6702

GRI rules applied: GRI 3

Product description

The submitted sample is identified as a 25” Halloween Black Raindrop Rose, Item# 0325-75304. This item is an artificial rose that is comprised of an assembly of black polyester textile petals and sixteen black polyester textile leaves, attached to a stem made of black plastic material. The rose is attached to the top of the stem by means of a projection at the top of the stem that fits into a hole in the center of the assembly of petals. The leaves are situated along the length of the stem and appear to be attached to the stem by means of an adhesive. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The flower petals and leaves provide the item’s ornamental and decorative appeal, give the item its unique quality and serve to make it distinct. The stem merely supports the petals and leaves. Therefore, it is the opinion of this office that the polyester flower petals and leaves provide this item with the essential character, within the meaning of GRI 3 (b).

CBP rationale

The applicable subheading for Item# 0325-75304 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

N115095 August 9, 2010 CLA-2-67:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Mr. Denni Awana Inter-Orient Services 1455 Monterey Pass Road #205 Monterey Park, CA 91754 RE: The tariff classification of artificial black rose from Taiwan Dear Mr. Awana: In your letter dated July 9, 2010, you requested a tariff classification ruling. The submitted sample is identified as a 25” Halloween Black Raindrop Rose, Item# 0325-75304. This item is an artificial rose that is comprised of an assembly of black polyester textile petals and sixteen black polyester textile leaves, attached to a stem made of black plastic material. The rose is attached to the top of the stem by means of a projection at the top of the stem that fits into a hole in the center of the assembly of petals. The leaves are situated along the length of the stem and appear to be attached to the stem by means of an adhesive. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The flower petals and leaves provide the item’s ornamental and decorative appeal, give the item its unique quality and serve to make it distinct. The stem merely supports the petals and leaves. Therefore, it is the opinion of this office that the polyester flower petals and leaves provide this item with the essential character, within the meaning of GRI 3 (b). The applicable subheading for Item# 0325-75304 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 general 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

View original on CBP CROSS →