The tariff classification of Styrofoam figures covered with paper or polyester flower petals from China

N013416 July 20, 2007 CLA-2-48:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.8600; 6307.90.9889 Mr. Garth Pauley Import Compliance and Quality Jo-Ann Stores Inc. 5555 Darrow Road Hudson, OH 44236 RE: The tariff classification of Styrofoam figures covered with paper or polyester flower petals from China Dear Mr. Pauley: In your letter dated June 19, 2007 you requested a tariff classification ruling. The ruling was requested on three decorative figures: Paper Flower Sheep (article # T453772), Paper Flower Chickens (article # T453774L) and Flower Rabbit with Hanging Flower (article # G2283). Samples of the articles were submitted, which will be returned to you as you requested. The Paper Flower Sheep (article # T453772) consists of a standing 7-1/2” tall sheep made primarily of Styrofoam and paper. The body is made of Styrofoam which is almost completely covered on the exterior with cream colored paper flower petals. The face, ears and feet are covered with polyester fabric. The paper flower petals are crinkled and have an apparent width of about 12 mm or less. The appearance of all the petals crinkled together resembles fleece. The essential character of this article is imparted by the paper exterior surface which provides the visual impact, consumer appeal and nature of the article. The Paper Flower Chickens (article # T453774L) consist of four small chicks in a clear plastic box. The chicks are made of Styrofoam bodies completely covered with yellow crinkled paper flower petals. In addition, the chicks have feet made of wire, wings and tails made of twisted paper, plastic eyes and beaks. The essential character of this article is imparted by the paper exterior surface which provides the visual impact, consumer appeal and nature of the article. You suggested classification of these two articles in subheading 6702.90.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of other materials (than of plastics): Other (than of feathers): Other (than of man-made fibers). However, the subject articles are neither “artificial flowers, foliage and fruit and parts thereof” nor “articles made of artificial flowers, foliage or fruit.” The articles are decorative figures covered with flower petals (articles made of parts of artificial flowers). Further, the paper flower petals, after being crinkled and glued onto the surface, no longer have the appearance of flower petals. The applicable subheading for the Paper Flower Sheep (article # T453772) and the Paper Flower Chickens (article # T453774L) will be 4823.90.8600, HTSUS, which provides for other (non-enumerated) articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers. The rate of duty will be free. The Flower Rabbit with Hanging Flower (article # G2283) consists of a standing 13” tall rabbit made of Styrofoam and polyester. The entire body is made of Styrofoam which is completely covered with small white polyester flower petals. In addition, the rabbit holds a single stem artificial flower and has an artificial flower between its ears. The essential character of this article is imparted by the polyester exterior surface, which provides the visual impact, consumer appeal and nature of the article. You suggested classification of this article in subheading 6702.90.3500, HTSUS, which provides for: Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of other materials (than of plastics): Other (than of feathers): Of man-made fibers. However, this article is essentially made of artificial parts of flowers, and is not included within heading 6702. The applicable subheading for the Flower Rabbit with Hanging Flower (article # G2283) will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division