The tariff classification of a lighted floral arrangement in a ceramic vase from China.

N244150 September 26, 2013 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Heather Creegan Barthco International One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a lighted floral arrangement in a ceramic vase from China. Dear Ms. Creegan: In your letter dated July 12, 2013, you requested a tariff classification ruling on behalf of your client, CVS/Pharmacy. The merchandise under consideration is described as Autumn Flower Branch in Vase, item number 925811. A sample of this item was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed. The Autumn Flower Branch in Vase measures approximately 23 inches high overall, and consists of a natural branch, wrapped with 10 artificial flower blossoms, arranged in a ceramic vase. In the center of each blossom is a light emitting diode (LED) light, which are powered by a 2 “AA” batteries and turned on and off by means of a switch on the bottom of the vase. The vase measures approximately 11 inches high by 2.875 inches in diameter at its base, tapering to 1.5 inches in diameter at the top. In an email dated May 30, 2013, you stated that the vase is made of porcelain ceramic. However, laboratory analysis has determined that it is made of earthenware ceramic. The Autumn Flower Branch in Vase is composed of different materials that are classifiable in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. Explanatory Note (EN) IX to GRI 3(b) provides that “composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.” As presented, the Autumn Flower Branch in Vase meets this definition and is thus considered a composite good. Although the LED lights enhance the aesthetic value of the article, the LEDs merely serve a complementary role to the artificial flower blossoms and the overall structure of the item. In addition, the presence or absence of the LEDs does not affect whether the floral arrangement is identifiable as such. Therefore, the LEDs do not provide the essential character of this article. In comparing the earthenware vase and natural branch with blossoms, these components are equally significant during use, contribute equally to the overall structure and visible impact, and share similar cost percentages. Therefore, this composite good has no essential character. GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The Autumn Flower Branch in Vase will therefore be classified in accordance with GRI 3(c), that which occurs last in the tariff. The applicable subheading for the Autumn Flower Branch in Vase, item number 925811, will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The general rate of duty will be 6 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 Nicole Sullivan at (646) 733-3028. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division