The tariff classification of a hanging floral cardstock decoration from China.

N290315 October 12, 2017 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.90.6500 Ms. Peggy O’Brien Amscan, Inc. 25 Green Pond Road Suite 1 Rockaway, NJ 07866 RE: The tariff classification of a hanging floral cardstock decoration from China. Dear Ms. O’Brien: In your letter dated September 15, 2017, on behalf of Amscan Inc., you requested a tariff classification ruling. The item in question is described as a non-durable, hanging floral cardstock decoration, item number 241890. It consists of paper cardstock flowers and string. Each flower is assembled from multiple cardstock layers with a metal pin running through the center and securing each layer together. The flowers are then formed into shape with an adhesive strip. In your request, you proposed that this item should be correctly classified under 9505.90.4000, which provides for festive articles, in particular, confetti, paper spirals or streamers, party favors and noisemakers. The article in question is a paper flower more specifically provided for elsewhere in the tariff nomenclature. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. As per the ENs, heading 6702 covers “[a]rtificial flowers, foliage and fruit in forms resembling the natural products, made by assembling various parts (by binding, glueing, assembling by fitting into one another or similar methods).” With the articles of this heading being “used for decoration (e.g., in houses or churches), or as ornaments for hats, apparel, etc.” There are no exclusions for flowers constructed from paper as long as they are assembled from various parts. Item number 241890 satisfies this description. The applicable subheading for item number 241890 will be 6702.90.6500, HTSUS, which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f other materials: [o]ther: [o]ther.” The column one, general rate of duty is 17 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division