The tariff classification of an artificial orchid garland with LEDs from China

N133037 December 15, 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 an artificial orchid garland with LEDs from China Dear Ms. Cholula: In your letter dated November 10, 2010, you requested a tariff classification ruling. The submitted sample is identified as a Battery Operated 5’ Dancing Orchid Garland, QVC Item Number H191585. This item is composed of polyester textile fabric flowers that are purple in color and are assembled onto plastic covered wire stems. The stems are attached to a plastic garland backing. Interspersed throughout the item are numerous light emitting diodes (LEDs) that will be powered by batteries (not included with the submitted sample). Attached to the sample with wires is a battery box which was empty when received in this office. 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 polyester flower petals provide the item’s ornamental and decorative appeal, give the item its unique quality and serve to make it distinct. 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 flower petals provide this item with the essential character, within the meaning of GRI 3 (b). The applicable subheading for QVC Item Number H191585 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