The tariff classification of “Paper Flowers” from China.

N284707 April 14, 2017 CLA-2-67:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 6702.90.6500 Ms. Rachael Harris Wilton Industries Inc. 6050 Dana Way Antioch, TN 37013 RE: The tariff classification of “Paper Flowers” from China. Dear Ms. Harris: In your letter dated March 15, 2017, you requested a tariff classification ruling. You submitted a sample of item number 50731104030W, which consists of large scalloped tissue paper sheets and fringe tissue paper sheets that are cut to shape in the form of flower petals, and three 8 inch wire pieces which, when assembled, forms a decorative, readily identifiable three-dimensional flower, complete with floret and multiple petal layers. Although the sample is of one flower, you state that the imported merchandise will be identified as “Paper Flowers” and consist of directions and components capable of assembling three flowers. The applicable subheading for “Paper Flowers” 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 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