The tariff classification of artificial floral arrangements from China

PD C83544 February 13,1998 CLA-2-67:NEW:TCB1:G11 C83544 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Ms. Shelly Pappas Value City Imports 1800 Moler Road Columbus, OH 43207 RE: The tariff classification of artificial floral arrangements from China Dear Ms.Pappas: In your letter dated January 19, 1998 you requested a tariff classification ruling. Three samples were submitted with your request. Style number 20777-B is referred to as a birdhouse arrangement. The item has woven polyester flowers, a wooden birdhouse, and a ceramic pot. The second sample, style number 20777-SB, is referred to as shadow box arrangement. It is composed of woven polyester flowers, a wooden shadow box/frame, and an ceramic pot. The last submitted sample, style number 20777-W, is referred to as a wheelbarrow arrangement. It is composed of woven polyester flowers and a wheelbarrow. The essential character for each sample is imparted by the polyester flowers. Your samples are being returned as requested. The applicable subheading for the submitted samples will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers..., of other materials, other, of man-made fibers. The rate of duty will be 9 percent ad valorem. 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. Sincerely, Kathleen Haage Area Director New York/Newark