The tariff classification of an artificial long stem black rose from China

N162715 May 25, 2011 CLA-2-67:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 4819.10.0040; 6702.90.3500 Mr. Brian G. Pearce Barthco International division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of an artificial long stem black rose from China Dear Mr. Pearce: In your letter dated April 22, 2011, on behalf of CVS/Caremark, you requested a tariff classification ruling. The three submitted samples are identical to each other and each is identified as an artificial long stem black rose, SKU# 849362. This item is constructed of polyester petals, plastic leaves and plastic covered wire stems. The length of each stem is approximately 15½” and the length of the entire item is approximately 18”. As you requested, the sample will be returned to you. Also submitted was a display box. This item is a knock-down (flat) box constructed of corrugated paperboard. The corrugated box measures approximately 4” (w) x 4” (d) x 10” (h) (fully assembled). You state in your letter that the corrugated box will be imported in a flat (knock-down) condition to be assembled by the user. The purpose of the box is for use as a display box for items put up for retail sale. As you requested, the sample will be returned to you. The applicable subheading for the display box will be 4819.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: cartons, boxes and cases, or corrugated paper or paperboard: other. The rate of duty will be free. The applicable subheading for SKU# 849362 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