The tariff classification of artificial flower leis with pendants from China.

N329876 December 22, 2022 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Mr. Ken Park Amscan Inc., A Party City Holdings Co. 1 Celebration Square Woodcliff Lake, NJ 07677 RE: The tariff classification of artificial flower leis with pendants from China. Dear Mr. Park: In your letter dated December 15, 2022, you requested a tariff classification ruling. Images were submitted in lieu of samples. There are two products under consideration, and both are polyester fabric flower leis with plastic pendants. The first is described as the “Grad Lei Necklace BSG,” item 3903315. The lei is made of polyester fabric flowers 11 centimeters in diameter each. The total length of the lei is about 101.6 centimeters. There are plastic spacer tubes two centimeters in length between the fabric flowers. The pendant is made of thin molded plastic and measures about five centimeters in height and 14.7 centimeters in length. The pendant has four electroplated raised letters that read “GRAD.” The second is described as the “Grad School Colors Lei - Red,” item number 3903346.40. The lei is made of polyester fabric flowers 10.5 centimeters in diameter each. The total length of the lei is about 101.6 centimeters. There are plastic spacer tubes 2.5 centimeters in length between the fabric flowers. The pendant is made of thin plastic and measures about 5.7 centimeters in height and 8.9 centimeters in length. The pendant is in a graduation cap shape made of felt-backed laminated vinyl and features an inch long tassel made of polyester yarns. In your request you state that you believe this article would be classified under subheading 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[i]mitation jewelry: [o]ther: [o]ther: [v]alued over 20 cents per dozen pieces or parts: [o]ther: [o]f plastics.” We disagree, and point to Headquarters ruling H251022, dated May 26, 2017. As these leis would not be classifiable under heading 7117, we hold the opinion that enhancing them with a plastic pendant would not alter their classification and they would be appropriately classified within heading 6702. Further, we find that the polyester flowers predominate over the plastic ornament, and they would impart the essential character, General Rule of Interpretation 6 and 3(b) noted. The applicable subheading for the “Grad Lei Necklace BSG,” item number 3903315, and the “Grad School Colors Lei - Red,” item number 3903346.40, 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