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

N324122 February 14, 2022 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Ms. Melissa Jimenez Jia Home 500 South Palm Avenue Alhambra, CA 91803 RE: The tariff classification of artificial flowers in a metal pot from China. Dear Ms. Jimenez: In your letter dated February 1, 2022, you requested a tariff classification ruling. An image was submitted in lieu of a sample. The product under consideration is an arrangement of artificial flowers within a metal iron pot. Per your submission, the polyester fabric flower petals are affixed to the plastic-covered metal wire stems utilizing adhesive. The flowers are generally shades of light purple and peach in color and the metal pot has a light whitewash to enhance the decorative image in the metal, which is of a bird sitting amongst a group of branches with the French phrase “Jardin aux Oiseaux” underneath. The article measures 6.69 inches by 6.69 inches. The floral arrangement is permanently secured to the metal pot and the item is intended to be sold as a single unit. 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 these artificial flowers in a metal pot 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