The tariff classification of an artificial hydrangea and natural twig bouquet from China

N151118 April 1, 2011 CLA-2-67:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Ms. Martha DeCastro Bed Bath & Beyond 650 Liberty Ave. Union, NJ 07083 RE: The tariff classification of an artificial hydrangea and natural twig bouquet from China Dear Ms. DeCastro: In your letter dated March 1, 2011, you requested a tariff classification ruling. The submitted sample is identified as a Hydrangea Twig Bouquet, Vendor Style# H1949H/STB. This item is constructed of burgundy, orange and brown polyester hydrangeas, green and orange polyester leaves, bunches of plastic berries, all of which are attached to plastic covered wire stems that are situated in a foam plastic insert. The insert is mounted on top of a tube that is made of paperboard and plaster, which enables the item to stand. The tube is not visible as it is completely covered by vertically situated natural twigs that are tied together and around the inner tube by wire. A decorative fabric bow is tied around the top of the twigs and hangs downward to the bottom of the item. The item measures approximately 18” in height. As you requested, the sample will be returned to you. You have asked whether the Hydrangea Twig Bouquet is correctly classified “in heading 4602 based on the natural twigs, or in heading 6702 based on the artificial polyester flowers.” The Hydrangea Twig Bouquet is a composite article and, as neither component imparts the essential character, the item will be classified under 6702, based on General Rule of Interpretation (GRI) 3(c). The applicable subheading for Vendor Style# H1949H/STB 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