The tariff classification of artificial flowers from the Philippines.

NY G81407 October 6, 2000 CLA-2-67:RR:NC:SP:222 G81407 CATEGORY: Classification TARIFF NO.: 6702.90.3500; 6702.90.6500 Ms. Maria Sison-Wright Favorhouse, Inc. 6106 Franconia Station Lane Alexandria, VA 22310 RE: The tariff classification of artificial flowers from the Philippines. Dear Ms. Sison-Wright: In your letter dated September 4, 2000, you requested a tariff classification ruling. You have submitted four samples of artificial flowers. Sample no. 1 is identified as a pink and lavender topiary. It is designed with wooden sticks attached to the base with satin ribbons and lace. The top consists of bleached coconut flowers and styrofoam balls. This item measures approximately 7 inches in height. Sample no. 2 is a yellow and lavender rosebud topiary. The topiary consists of wheat grass that has been dried and dyed with rosebuds that are made of paper. The clay pot is covered with handmade paper wrap that extends upward above the pot. The paper wrap is held together with a raffia ribbon bow. The topiary measures approximately 11 inches in height. Sample no. 3 is identified as mini rosebuds in a clay pot. The lavender rosebuds are made of paper with wheat grass that has been dried and died. A textile material covers the clay pot and extends upward at the base of the flowers. A lavender bow made of paper holds the fabric in place at the top of the clay pot. This article measures approximately 7 inches in height. Sample no. 4 is called a wedding cake. It is made of styrofoam that has been covered with woven satin fabric. The decorations include plastic gold colored beads and lace. This design has a cardboard base. The artificial rosebuds are made of man-made woven fabric. The flowers and a gold colored man-made fiber ribbon are placed around the wedding cake design. In our opinion the artificial flowers impart the essential character to each of the above mentioned samples. The applicable subheading for sample nos. 1, 2 and 3, will be 6702.90.6500, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 17 percent ad valorem. The applicable subheading for sample no. 4, will be 6702.90.3500, HTS, which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: 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. If you have any questions regarding the ruling, contact National Import Specialist Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division