N270009 N2 Ruling Active

The tariff classification of artificial flowers from China.

Issued November 5, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6702.90.6500

Headings: 6702

Product description

The submitted sample identified as the Artificial Flowerpot Décor Set, CVS item number 409250, is a hanging decoration that consists of a flat bottom, wire basket with two fitted circles that contain two plastic pots. The pots are filled with non-removable artificial flowers composed of paper, glued to plastic stems and greenery. The flowers, wire basket and plastic pots will be imported together as a single unit. The visual impact and essential character is imparted to the item by the artificial flowers. The sample will be returned as requested.

CBP rationale

The applicable subheading for CVS item number 409250 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.

Full text

N270009 November 5, 2015 CLA-2-67:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 6702.90.6500 Mr. David Prata OHL International at CVS Health Mail Code 1049 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of artificial flowers from China. Dear Mr. Prata: In your letter dated October 19, 2015, you requested a tariff classification ruling. The submitted sample identified as the Artificial Flowerpot Décor Set, CVS item number 409250, is a hanging decoration that consists of a flat bottom, wire basket with two fitted circles that contain two plastic pots. The pots are filled with non-removable artificial flowers composed of paper, glued to plastic stems and greenery. The flowers, wire basket and plastic pots will be imported together as a single unit. The visual impact and essential character is imparted to the item by the artificial flowers. The sample will be returned as requested. The applicable subheading for CVS item number 409250 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 Wayne Kessler at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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