The tariff classification of artificial flowers in a ceramic pot with LEDs from China

N133561 December 17, 2010 CLA-2-67:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Ms. Burnadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of artificial flowers in a ceramic pot with LEDs from China Dear Ms. Purcell: In your letter dated November 16, 2010 you requested a tariff classification ruling. The submitted sample is identified as a Battery Operated Potted Narcissus, QVC Item Number H191217. This item consists of thirty yellow polyester flowers, assembled onto three long plastic stems, ten flowers per stem. The stems are inserted into a removable foam plastic base. Also inserted into the base are nine long plastic leaves, of which three leaves surround each of the three stems respectively. The base, in turn, is inserted into a green ceramic pot. Interspersed among the flowers are numerous light emitting diodes (LEDs), which are powered by batteries (not included). Attached to the bottom of the base with wires is a battery box which was empty when received in this office. The battery box is form fitted into a cut-out in a foam plastic insert that is glued to the inside of the pot and is situated under the removable 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 polyester flower petals provide the item’s ornamental and decorative appeal, give the item its unique quality and serve to make it distinct. The leaves appear to serve the subordinate role of embellishing the beauty of the principal objects, which are the flower petals. The pot is plain in appearance and merely acts as a holder. It cannot be used for anything else because the foam plastic insert is permanently affixed to the inside of it. 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 H191217 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 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