Artificial flower

HQ 088378 March 11, 1991 CLA-2 CO:R:C:F 088378 STB CATEGORY: Classification TARIFF NO.: 6702.90.60 Mr. Ian Byerlee S/127 (or 5/127) B. Victoria St. Bellevue Hill SYD N.S.W. 2030 Australia RE: Artificial flower Dear Mr. Byerlee: This is in response to your inquiry received on December 11, 1990, regarding the classification of an artificial flower under the Harmonized Tariff Schedule of the United States Annotated, (HTSUSA). A sample was submitted with your inquiry. FACTS: The subject artificial flower is constructed of latex and composed of a double textured, dark brown latex corolla, which is wired completely around at the edge to retain the shape. The center is a shaded yellow circular area. Twelve pink veins extend from the center over the wired edge. The stamens are light blue and the wire stem is covered with paper. ISSUE: What is the proper classification of the subject artificial flower? LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) set forth the legal framework in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order. Artificial flowers, such as the item at issue in this case, are specifically provided for in Heading 6702, HTSUSA; therefore, classification can be accomplished by reference to GRI 1. -2- HOLDING: The artificial flower is classifiable in subheading 6702.90.60, HTSUSA, which provides for artificial flowers, foliage and fruit and parts thereof, articles made of artificial flowers, foliage or fruit, of other materials, other, other. The applicable duty rate is 17 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division