The tariff classification of artificial flowers from China.

N287784 July 20, 2017 CLA-2-67:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 6702.90.6500; 6702.10.2000 Ms. Annie Lin Coshima USA Import, Inc. DBA Creative Ideas 16622 East Johnson Drive City of Industry, CA 91745 RE: The tariff classification of artificial flowers from China. Dear Ms. Lin: In your letter dated June 22, 2017, you requested a tariff classification ruling. The first submitted sample, identified as a Starburst Tissue Flower, consists of an approximately 8” diameter, multi-layer, bi-color flower blossom composed of pre-cut and bound tissue paper layers simulating varied sizes of tapered flower “petals.” The blossom features a hanging loop composed of monofilament fishing line. This item will need to be “fluffed up” before each use by gently pulling upward and separating the layers of tissue paper to give the blossom the desired 3-D appearance. The second submitted sample, identified as a Scallop Shaped Tissue Flower, consists of an approximately 16” diameter, multi-layer, flower blossom composed of pre-cut and bound tissue paper layers simulating large rounded scallop shaped flower “petals.” The blossom features a hanging loop composed of monofilament fishing line. This item will need to be “fluffed up” before each use by gently pulling upward and separating the layers of tissue paper to give the blossom the desired 3-D appearance. The third submitted sample, identified as a Decorative Wall Flower, consists of an approximately 12” diameter, multi-layer flower blossom composed of pre-cut and bound layers of polythene foam simulating varied sizes of flower “petals.” The blossom features a rigid circular foam base glued to the back and two wire hanging loops. The applicable subheading for the Starburst Tissue Flower and the Scallop Shaped Tissue Flower 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. The applicable subheading for the Decorative Wall Flower will be 6702.10.2000, 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 plastics: Assembled by binding with flexible materials such as wire, paper, textile materials or foil, or by gluing or by similar methods.” The rate of duty will be 8.4 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