CBP Ruling N283686 — The tariff classification of artificial flowers from China.

Tariff classification

Headings: 6702

Product description

You have submitted a sample identified as SKU number 19027501, Artificial Floral in Metal Basket, comprised of an assortment of three styles of table top artificial floral arrangements set permanently into burlap covered foam “flowerpots” and encircled by metal “baskets” made of hexagonal wire mesh. The “baskets” measure approximately 3” in diameter and 4” in height. Each Artificial Floral in Metal Basket will be imported for retail sale as a single unit, with the artificial flowers providing the visual impact and imparting the essential character. Style A measures approximately 14” in height and is composed of artificial flowers similar to sunflowers, leaves, plastic foxtails and dried grasses. The flowers are comprised of a man-made fiber textile fabric and fitted into plastic stems. Styles B and C are exactly the same, except for color, and measure approximately 11” in height. They are composed of artificial flowers similar to daisies, leaves and berries. The flowers are comprised of a man-made fiber textile fabric and fitted into plastic stems.

CBP rationale

The applicable subheading for SKU number 19027501 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.

Full text

N283686 March 16, 2017 CLA-2-67:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Ms. Cheryl Barnes Dollar General Corporation 100 Mission Ridge Goodletsville, TN 37072 RE: The tariff classification of artificial flowers from China. Dear Ms. Barnes: In your letter dated February 15, 2017, you requested a tariff classification ruling. You have submitted a sample identified as SKU number 19027501, Artificial Floral in Metal Basket, comprised of an assortment of three styles of table top artificial floral arrangements set permanently into burlap covered foam “flowerpots” and encircled by metal “baskets” made of hexagonal wire mesh. The “baskets” measure approximately 3” in diameter and 4” in height. Each Artificial Floral in Metal Basket will be imported for retail sale as a single unit, with the artificial flowers providing the visual impact and imparting the essential character. Style A measures approximately 14” in height and is composed of artificial flowers similar to sunflowers, leaves, plastic foxtails and dried grasses. The flowers are comprised of a man-made fiber textile fabric and fitted into plastic stems. Styles B and C are exactly the same, except for color, and measure approximately 11” in height. They are composed of artificial flowers similar to daisies, leaves and berries. The flowers are comprised of a man-made fiber textile fabric and fitted into plastic stems. The applicable subheading for SKU number 19027501 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 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division

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