Classification of dried and preserved flowers

HQ 950657 February 14,1992 CLA-2 CO: R:C:F 950657 JGH CATEGORY: Classification TARIFF NO.: 0603.90.000 Mr. Henry Hudson Henry C. Hudson & Cia. Avenida 15 No. 118-03 Oficina 507 Bogota, Colombia RE: Classification of dried and preserved flowers Dear Mr. Hudson: Your letter of October 25, 1991, to the U.S. International Trade Commission on the tariff status of dried and preserved flowers under the Harmonized Tariff Schedule of the United States (HTSUS), has been referred to this office for reply. FACTS: The dried and preserved flowers were listed as: Roses Aster Carnations Solidaster Pompons Eucalyptus Rodanthe Leatherfern Statice Gypsophilla Caspia It is stated that the flowers will be shipped in bulk or in bouquets, such as 6 roses, 2 carnations, 2 leatherfern, etc.. ISSUE: Classification of dried and preserved flowers in bulk or bouquet form under the HTSUS. LAW AND ANALYSIS: The Explanatory notes to the HTSUS, which provide an explanation to the various tariff provisions on the international level, state for heading 0603, HTSUS, that the provision covers cut flowers, buds, and also bouquets. - 2 - HOLDING: The dried and preserved flowers in question are classifiable under the provision for other cut flowers and flower buds of a kind suitable for bouquets or ornamental purposes, dried, dyed, bleached, impregnated or otherwise preserved, in subheading 0603.90.000, HTSUS. Products of Colombia classifiable under this provision are entitled to duty free status under the Generalized System of Preferences, if all the requirements are met. Sincerely, John Durant, Director Commercial Rulings Division Hurley library/peh 950657