The tariff classification of a lighted flower arrangement from China.

N225995 August 7, 2012 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Ms. Judy Awana Inter-Orient Services 1455 Monterey Pass Road # 205 Monterey Park, CA 91754 RE: The tariff classification of a lighted flower arrangement from China. Dear Ms. Awana: In your letter dated July 9, 2012, you requested on behalf of your client, Pan Asian Creations Ltd., a tariff classification ruling. The sample is being returned to you as requested. Style 3942-10229 is a lighted flower pot arrangement. The item is composed of polyester flowers and leaves, plastic bear grass, and snap-on lights that are glued to stems. The stems are made of wire covered with plastic. At the base of the pot is a battery operated switch that activates the lights. This item is considered to be a composite good within the meaning of General Rule Interpretation (GRI) 3. The polyester flowers provide the ornamental and decorative appeal. Since the stems of the flowers are permanently glued to the pot in which it is held, the pot cannot be used for anything else and merely acts as a holder. In addition, the flowers will continue to be displayed for ornamental or decorative purposes even when the LED’s are powered off. Therefore, it is the opinion of this office that the polyester flowers provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Style 3942-10229 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% 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division