The tariff classification of artificial flowers, wooden vases, and handmade paper from Thailand

NY L85229 June 2, 2005 CLA-2-14:RR:NC:N2:228 L85229 CATEGORY: Classification TARIFF NO.: 1404.90.0000; 4420.90.8000; 4802.10.0000 Mr. Eugene Hahn HB Worldwide LLC 225 Hazel Drive Bear, DE 19701 RE: The tariff classification of artificial flowers, wooden vases, and handmade paper from Thailand Dear Mr. Hahn: In your letter dated May 22, 2005 you requested a tariff classification ruling. Nine photographs and one sample were submitted with your letter. The sample was examined and disposed of. Three products are described in your letter. The first is described as artificial flowers created from boiled, bleached, and dyed leaves from the rubber tree, arranged to resemble flowers, and attached to wire stems with tape, glue, or string. These “flowers” will consist, by weight, of 95 percent wire and 5 percent “flowers.” Sometimes real dried flowers are used for added decoration. In these cases the finished product will consist of 90 percent wire, 5 percent natural dried flowers, and 5 percent artificial flowers. The second product are vases of varying sizes and shapes, carved from woods native to Thailand. The vases may be lacquered or inlaid with other woods or plastic. The third product is described as handmade paper made from the wood of the Saa tree. The paper may be dyed and/or include flattened dried flowers or leaves embedded in the paper pulp. The applicable subheading for the artificial flowers will be 1404.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetable products not elsewhere specified or included…other. The rate of duty will be free. The applicable subheading for the wooden vases will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94…other…other. The rate of duty will be 3.2 percent ad valorem. The applicable subheading for the handmade paper will be 4802.10.0000, HTS, which provides for handmade paper and paperboard. The rate of duty will be free. Articles classifiable under subheading 4420.90.8000, HTS, which are products of Thailand are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division