The tariff classification of artificial foliage in pots from China

N014753 August 21, 2007 CLA-2-67:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 6702.10.2000, 6702.90.3500 Mr. Kevin Ekstrand Laufer Group International Ltd 1446 Taney St North Kansas City, MO 64116 RE: The tariff classification of artificial foliage in pots from China Dear Mr. Ekstrand: In your letter dated July 20, 2007, on behalf of Botanical Silk Accents, Inc., you requested a tariff classification ruling. The submitted illustrations depict the following items: BSD07-1482 Mixed Grass & Sticks in Mustard Ceramic Pot. This item consists of wooden sticks and plastic mustard colored grass, all of which are glued to the inside of a ceramic mustard colored pot. BSD06-695 Bamboo Leaf in Wooden Container. This item consists of polyester green leaves and real bamboo, which sit in artificial moss, all of which are glued to the inside of a wooden pot that is brown in color. BSD06-5449A Bamboo Leaves in Resin Pot. This item consists of polyester green leaves and real bamboo, which sit in artificial moss, all of which are glued to the inside of a plastic resin pot that is brown in color. All three items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. In item BSD07-1482, the sticks are plain in appearance and largely covered by the plastic grass. In each of the other two items, the bamboo is also plain in appearance and largely covered by the polyester green leaves. In all three items, the pots are holders for the foliage and based on the fact that the foliage is glued to the pots, the pots cannot be used as receptacles for anything else. Therefore, it is the opinion of this office that the foliage provides these items with the essential character within the meaning of GRI 3(b). The applicable subheading for BSD07-1482 will be 6702.10.2000, 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 plastics: assembled by binding with flexible materials such as wire, paper, textile materials or foil, or by gluing or by similar methods. The rate of duty will be 8.4 percent ad valorem. The applicable subheading for BSD06-695 and BSD06-5449A will be 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: other: of man-made fibers. The rate of duty will be 9 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division