The tariff classification of a flower arrangement in a glass container from the United Kingdom.

NY I80143 April 16, 2002 CLA-2-67:RR:NC:2:222 I80143 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Daniel Reardon Phoenix International 5 Griffin Way Chelsea, MA 02150-3335 RE: The tariff classification of a flower arrangement in a glass container from the United Kingdom. Dear Mr. Reardon: In your letter dated April 2, 2002, you requested a tariff classification ruling, on behalf of Boston International Import Export Inc., your client. You are requesting the tariff classification on a product that is comprised of textile leaf flowers with plastic stems imported in a glass container. The flowers are permanently mounted into the glass container by a hard acrylic material. A sample of one such arrangement, code number 7020, has been submitted for review, as well as descriptive literature on the complete line of this merchandise. The item is marketed as a floral gift item. The sample will be returned, as requested. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may be applied. The imported merchandise consists of artificial flowers and a glass bud vase permanently joined together, and as such, form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In the instant case, it has been determined that the flowers impart the essential character to the good. The product will be classified in Chapter 67 of the HTSUSA as artificial flowers of man-made fibers. The applicable subheading for the flower arrangement in a glass container, code number 7020, 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: Other: Of man-made fibers.” The rate of duty will be 9 % 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division