The tariff classification of floral garden light decorations from China.

N318391 March 31, 2021 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Ms. Jennifer Kirn JSK Global CHB 12911 Simms Avenue Hawthorne, CA 90250 RE: The tariff classification of floral garden light decorations from China. Dear Ms. Kirn: In your letter dated February 25, 2021, you requested a tariff classification ruling on behalf of your client, EJAM, Inc. A sample was provided and will be returned separately. Additionally, the following products, “ColorGlow,” SKU number BO-CG338801-04, “Solarize,” SKU number BO-SO123001-04, and “Color Guardian,” SKU number BO-GR363001-02, which were included in this request, will be separately addressed in ruling number N317900. The products under consideration are described in your submission as “Florabrite,” SKU numbers BO-FL468201-02 and BO-FA467501-02. The difference between the two SKUs is that the first features red and purple flowers and the second has blue and white flowers, but otherwise construction is the same. They are solar-powered stake lights that feature floral decorations which resemble lily plants. The flowers are made from polyester fabric and the green leaves are polyethylene plastic. Per your correspondence, the flowers and leaves are held together with glue. The RGB LED lights incorporated into the flowers automatically light up in the dark with seven changing colors and are intended to illuminate the customer’s garden and pathway. The lights also further enhance the decorative nature of the artificial flowers. In your request, you indicated that the two “Florabrite” products should be classified under subheading 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” We disagree with this proposed classification. The artificial flowers, constructed from a man-made textile, are what impart the essential character to these products, General Rule of Interpretation 3(b) noted. As these products are more appropriately classified under a different heading, specifically heading 6702, classification within heading 3926 would be precluded. The applicable subheading for the two “Florabrite” products, SKU numbers BO-FL468201-02 and BO-FA467501-02, 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