The tariff classification of a paper flower craft kit from Taiwan

N260590 January 13, 2015 CLA-2-67:OT:RR:NC:4:425 CATEGORY: Classification TARIFF NO.: 6702.90.6500 Mr. William B. Skinner William B. Skinner, Inc. 300-3C Route 17 South Lodi, NJ 07644 RE: The tariff classification of a paper flower craft kit from Taiwan Dear Mr. Skinner: In your letter, dated November 5, 2014, you requested a tariff classification ruling on behalf of your client, Little B, LLC. The ruling was requested on a do-it-yourself paper flower craft kit. Photographs were submitted for our review. As shown in the product photographs, the flower kits contain all of the necessary elements to construct artificial flowers. The first flower craft kit contains paper petals that have been cut to shape in four sizes, paper flower centers, and paperboard rings around which the petals are wrapped. The second kit contains paper strips cut to shape with multiple petal profiles, green metal wire for stems, and green paper leaves. The petals in both kits are adhesive-backed to enable assembly. In your letter you suggest that the item is correctly classified in subheading 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other. However, the articles are more specifically described by heading 6702, HTSUS, which provides for artificial flowers. The kits contain all of the elements to assemble artificial flowers, and are classifiable therein in accordance with General Rule of Interpretation 2(a). The applicable subheading for the paper flower craft kit will be 6702.90.6500, HTSUS, which provides for Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of other materials (than plastic): Other: Other. The rate of duty will be 17 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 Wayne Kessler at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division