The tariff classification of decorative plant parts from India.

N034696 August 28, 2008 CLA-2-06:OT:RR:NC:SP:231 CATEGORY: Classification TARIFF NO.: 0604.99.3000 Mr. Ray Reynolds Lee Hardeman Customs Broker, Inc. PO Box 45545 Atlanta, GA 30320-0545 RE: The tariff classification of decorative plant parts from India. Dear Mr. Reynolds: In your letter dated July 29, 2008, you requested a tariff classification ruling on behalf of NL-Star Home Décor, LLC. Samples representing five “decorative natural items” obtained from plants were submitted for our examination. All will be imported for retail sale as filler for floral arrangements. The specific items are as follows: “Seetha Fruit” (Annona Squamosa, or “Sugar Apple”), the sample of which is a dried, golf ball sized plant part resembling a grenade. It is dark brown in color, and is mounted on a 7-inch-long stick. “Bell Cup,” the sample of which appears to be a dried, cup-like section of a gourd or similar plant part. This hollow item appears to have been bleached to a light tan color, and is mounted on a 5-inch-long stick. “Mahogany Center,” the sample of which appears to be a natural, dried seedpod measuring approximately 1¼” x 1¼” x 4”, mounted on a 3-inch-long stick. “Belani” (Aegle marmelos, or “Bael”), the sample of which appears to be a hard, smooth, spherical fruit measuring approximately 2¼” in diameter. It appears to have been dried and bleached to an off-white color, and is mounted on a 4-inch-long stick. “Strobus,” the sample of which is a dried pine cone measuring approximately 6½” in length by 2” in maximum diameter. It is mounted on a 4¾-inch-long stick. The applicable subheading for all of the above-described items will be 0604.99.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: other: other: dried or bleached. The rate of duty will be Free. 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/. The importation of these goods may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact this agency regarding possible applicable requirements at the following location: U.S. Department of Agriculture APHIS Plant Protection and Quarantine Permit Unit 4700 River Road, Unit 136 Riverdale, MD 20737-1236 Telephone number: 877-770-5990 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 Nathan Rosenstein at 646-733-3030. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division