The tariff classification of artificial foliage from China.

N252844 May 23, 2014 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Ms. Maya Kessler Costco Wholsale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of artificial foliage from China. Dear Ms. Kessler: In your letter dated April 22, 2014, you requested a tariff classification ruling. The sample will be returned to you, as requested. Item 870970 is an artificial Amaryllis centerpiece. The centerpiece contains an arrangement of flowers composed of polyester woven fabric, artificial berries composed of styrofoam plastic material, buds, beaded and glittered balls composed of plastic material, EVA coated leaves, natural moss and mixed needle pine composed of PVC. The flowers and balls are individually snapped into a plastic stem which is inserted and glued into the styrofoam moss base. The leaves, berries and pine needles all individually have wire coated stems and are inserted and glued into the styrofoam moss base. Item 870970 is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The size of the flowers and their color imparts the visual impact and decorative appeal of this item and predominate the foliage, by value. Therefore, it is the opinion of this office that the polyester fabric flowers provide the essential character within the meaning of (GRI) 3(b). In your letter you suggested classification of Item 870970, under 9505.10.2500 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other. Amaryllis flowers are not recognized as festive foliage. Consequently, the applicable subheading for Item 870970 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 via email at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division