The tariff classification of artificial flowers from China.

N288594 August 10, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Ms. Elizabeth McGuffin Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of artificial flowers from China. Dear Ms. McGuffin: In your letter dated July 26, 2017, you requested a tariff classification ruling. The submitted sample, SKU # 19849001, 3 Plastic Flower Clips, consists of three artificial flowers with metal clips. The flowers are multi-layered and made from polypropylene (plastic) that is dusted with shiny, gluey glitter. Although colored blue, each flower resembles a daisy in appearance, with a yellow bud in its center with a tendril that extends though the interior of the flower, emerging from the back where it is glued to a small metal clip. Each flower measures approximately 2-1/4” in height x 4-1/2” across from petal to petal. You state that the flowers are intended as decorations. You inquire whether the flowers should be classified as an article of plastic in chapter 39 or as artificial flowers in chapter 67 of the Harmonized Tariff of the United States (HTSUS). Heading 6702, HTSUS, explicitly provides for artificial flowers resembling the natural products. The Explanatory Notes to heading 6702 also state that the heading includes artificial flowers fitted with a pin or other minor fastening device. Accordingly, tariff heading 6702 more specifically describes the subject merchandise. The applicable subheading for SKU # 19849001 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