The tariff classification of artificial daisies, grass and LEDs in a tin planter from China

N128615 November 8, 2010 CLA-2-67:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Ms. Leslie Zoe Cholula QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of artificial daisies, grass and LEDs in a tin planter from China Dear Ms. Cholula: In your letter dated October 19, 2010, you requested a tariff classification ruling. The submitted sample is identified as Gerber Daisies in grass (tin pot), QVC Item Number H191215. It consists of seven artificial daisies that are comprised of pink polyester fabric petals. In the center of the assembled petals of each daisy are green plastic reproductive organs. Each daisy is assembled onto green plastic stems. The stems are glued onto a white foam plastic base, which fills a black tin planter to which it is also glued. Also glued to the base are an abundance of vertically situated green plastic blades of grass. The grass fills the planter and surrounds the daisies. The planter is rectangular in shape and stands 4¾” high. It has sloping sides so that the dimensions are 12¾” by 4¾” on top and 11½” by 3½’ on the bottom. There is a carry handle situated on each of the two opposing shorter sides. Situated in the middle of the plastic center of each daisy is a single light emitting diode (LED) so that there are seven LEDs in total on the item. The batteries that power the LEDs are situated within the foam plastic base. 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 pink polyester petals provide the items ornamental and decorative appeal, give the item its unique quality and serve to make it distinct. The green plastic grass serves to enhance the visual impact of the daisies, creating an impression that they are growing among the grass. The black tin planter is merely a holder for the daisies and the grass. Whereas the LEDs add to the decorative appeal of the item when powered on, the item still serves as a decoration when the LEDs are powered off. Therefore, it is the opinion of this office that the polyester daisy petals provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for QVC Item Number H191215 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