The tariff classification of decorative "bouquets" made of natural plant materials and wooden flowers, from the Philippines.

N041380 November 5, 2008 CLA-2-06:OT:RR:NC:2:231 CATEGORY: Classification TARIFF NO.: 0604.99.6000 Mr. Ray Reynolds Lee Hardeman Customs Broker, Inc. PO Box 45545 Atlanta, GA 30320-0545 RE: The tariff classification of decorative “bouquets” made of natural plant materials and wooden flowers, from the Philippines. Dear Mr. Reynolds: In your letter dated October 6, 2008, you requested a tariff classification ruling on behalf of NL-Star Home Décor, LLC. Two samples, identified as “decorative bouquets” intended for year-round display in the home, were submitted for our examination. Item 10-2429A is a 45-inch-long bundle of dried grasses, leaves and plant stems bound together near the base with natural cord. Some of the constituent pieces may have been cut and/or shaped to enhance their appearance, while others splinter naturally into numerous strands. In some instances the pieces are intertwined or attached to one another with the aid of glue. Two of the stems are ornamented with a few glued-on artificial flowers made of curled wood shavings. Although most of the pieces in the bundle seem to be simply dried, natural vegetable material, a few appear to have been dyed to a dark brown color. You have provided the following descriptive breakdown: 2 brown leaves designated Drynaria Quercifolia Linn., 5 stems of Flax Grass designated Odonaspis Ruthae, 4 pieces of Buri Leaves designated Olyandrococos Caudescens, 5 pieces of Broom Grass designated Odonaspis Ruthae, 6 pieces of the reconstructed wood chip artificial flowers, and 25 sticks of the Coco Ting Ting designated Cocos Nucifera. Item 10-2429C is essentially the same product, except that many of its components have been dyed to a bright green color. The applicable subheading for both of the above-described articles will be 0604.99.6000, 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: other. The rate of duty will be 7%. 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/. Articles classifiable under subheading 0604.99.6000, HTSUS, which are products of the Philippines may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP 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". 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 that 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