The tariff classification of Dried Poppy Heads from the United Kingdom

N363820
August 4, 2026
CLA-2-06:OT:RR:NC:N5:231
CATEGORY: Classification
TARIFF NO.: 0604.90.3000
Vishal Pandya Love Poppies Ltd 2 Tany Mead Aveley RM15 4DF United Kingdom RE: The tariff classification of Dried Poppy Heads from the United Kingdom Dear Mr. Pandya: In your letter dated July 29, 2026, you requested a tariff classification ruling. The subject merchandise consists of naturally grown poppy seed capsules (Papaver somniferum) that have been harvested and dried. You state that there are no materials or substances added. Furthermore, you state the poppy heads are imported solely for decorative use, including home décor, floral arrangements, arts and crafts, and interior design applications. They are not intended for planting, propagation, food, pharmaceutical, medicinal, or narcotic purposes. The drying process renders the product unsuitable for cultivation, and it is marketed and sold exclusively as an ornamental botanical item. The merchandise is exported to the United States in protective cartons and will be available in a variety of retail and wholesale pack sizes. The applicable subheading for the Dried Poppy Heads will be 0604.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: Other: Other: Dried or bleached.” The general rate of duty will be free. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the

classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. The importation of these goods may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact this agency regarding possible applicable requirements at the following location: U.S. Department of Agriculture APHIS Plant Protection and Quarantine Permit Unit 4700 River Road, Unit 136 Riverdale, MD 20737-1236 This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division