The tariff classification of artificial foliage from China.

N244076 July 31, 2013 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6702.90.6500 Ms. Colleen O’Shea-Moran Darice Inc. 13000 Darice Parkway, Park 82 Strongsville, Ohio 44149 RE: The tariff classification of artificial foliage from China. Dear Ms. O’Shea-Moran: In your letter dated July 12, 2013, you requested on behalf of your client, Lamrite West Inc., a tariff classification ruling. The samples are being returned to you as requested. Item 2875-285 is a 26” spray assortment of hearts and berries. It is composed of 30% paper, 30% wire, 30% burlap and 10% syrofoam. The burlap hearts and berries are attached to several wire stems. Each stem is wrapped around a wire stem that is covered with paper. Item 2875-292 is a candle ring assortment of stars and berries. It is composed of 25% paper, 25% wire, 40% burlap and 10% syrofoam. The burlap stars and berries are attached to several wire stems. Each stem is wrapped around a circular wire stem that is covered with paper. Item 2875-287 is a spray assortment of flowers and eggs. It is composed of 30% paper, 30% wire, 30% burlap and 10% syrofoam. The burlap flowers and eggs are attached to several wire stems. Each stem is wrapped around a wire stem that is covered with paper. Item 2875-282 is a 60” garland assortment of flowers and berries. It is composed of 30% paper, 30% wire, 20% burlap, 10% gypsum and 10% syrofoam. The burlap stars and berries are attached to several wire stems. Each stem is wrapped around a circular wire stem that is covered with paper. Item 2875-281 is a 60” garland assortment of hearts and berries. It is composed of 30% paper, 30% wire, 30% burlap, and 10% syrofoam. The burlap flowers and berries are attached to several wire stems. Each stem is wrapped around a circular wire stem that is covered with paper. Items 2875-285, 2875-292, 2875-287, 2875-282 and 2875-281 are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. The burlap flowers and fruit provide most of the visual appeal of these items. Therefore, it is the opinion of this office that the burlap provides these items with the essential character, within the meaning of (GRI) 3(b). The applicable subheading for Items 2875-285, 2875-292, 2875-287, 2875-282, and 2875-281 will be 6702.90.6500, 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, other. The rate of duty will be 17 % 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