The tariff classification of artificial flowers in a pot from China.

N314906 October 15, 2020 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Ms. Sally Liao Pan Asian Creations Limited Unit No. 182, 1/F., Peninsula Centre, No. 67 Mody Road, KowloonHong KongChina RE: The tariff classification of artificial flowers in a pot from China. Dear Ms. Liao: In your letter dated September 30, 2020, you requested a tariff classification ruling. An image was submitted in lieu of a sample. Item number KC20000004V1, “flower,” which was included in this request, will be separately addressed in ruling number N315068.  The product under consideration is described as a “flower,” item number KC20000028V2. This article consists of several red magnolia flowers and green leaves, both made from polyester fabric, in a golden glass pot. Per your correspondence, the components are assembled with the use of glue and the stems are inserted into a polystyrene foam base that is within the pot. 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).” As this product meets the requirements set forth by this heading, specifically it resembles the natural product and is assembled from various parts by gluing, and is not subject to any of the listed exclusions, classification within heading 6702 appears appropriate for these artificial flowers. Additionally, it is the polyester fabric petals that provide the most pronounced visual impact to this product and thus impart the essential character, General Rule of Interpretation 6 and 3(b) noted. The applicable subheading for the “flower,” item number KC20000028V2, will be 6702.90.3500, 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]f man-made fibers.” The column one, general rate of duty is 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 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