The tariff classification of artificial flowers in a glass vase from China.

NY G82427 October 18, 2000 CLA-2-67:RR:NC:SP:222 G82427 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Ms. Lorianne Aldinger Rite Aid Corporation P. O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of artificial flowers in a glass vase from China. Dear Ms. Aldinger: In your letter dated September 11, 2000, you requested a tariff classification ruling. The submitted sample was received in broken condition. It is identified as item #994980. The product is known as “2 Piece Silk Daisies in Glass Vase.” The artificial flowers are made of man-made fiber woven fabric. The glass vase is approximately 7-1/2 inches in height and 1-7/8 inches in diameter. The artificial flowers are of various sizes and they are held down by the acrylic in the vase. In our opinion the essential character is imparted by the artificial flowers. The applicable subheading for the artificial flowers in a glass vase will be 6702.90.3500, 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: 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