N122056 N1 Ruling Active

The tariff classification of a novelty Kissing Flower from Taiwan

Issued October 6, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

You submitted a sample of item 1431-11256, 11” Kissing Flower. It is a plush flower in a plastic flowerpot. The “flower” is on a 7” plastic “stem” with two 7” plastic “leaves.” The rose-like flower is 4” in diameter. The entire flower is covered with textile fabric and the opening of the flowerpot is covered in textile fabric simulating grass. When the “press me” button is pressed (battery operated), the leaves close together like arms, then they open and a recording says, “I love you.”

CBP rationale

The applicable subheading for item 1431-11256, 11” Kissing Flower, will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other.

Full text

N122056 October 6, 2010 CLA-2-63:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Dennis Awana Inter-Orient Services 1455 Monterey Pass Road #205 Monterey Park, CA 91754 RE: The tariff classification of a novelty Kissing Flower from Taiwan Dear Mr. Awana: In your letter dated Aug. 26, 2010, you requested a tariff classification ruling on behalf of your client, Pan Asian Creations, of Taiwan. You submitted a sample of item 1431-11256, 11” Kissing Flower. It is a plush flower in a plastic flowerpot. The “flower” is on a 7” plastic “stem” with two 7” plastic “leaves.” The rose-like flower is 4” in diameter. The entire flower is covered with textile fabric and the opening of the flowerpot is covered in textile fabric simulating grass. When the “press me” button is pressed (battery operated), the leaves close together like arms, then they open and a recording says, “I love you.” The applicable subheading for item 1431-11256, 11” Kissing Flower, will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You state that it will be sold as a “novelty for such as Valentine time.” Please note that a generic rose is not a recognized festive motif for Valentine’s Day, nor is the phrase “I love you” limited to Valentine’s Day use. 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 the 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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