The tariff classification of a “crystal floral pick” from China.

N189823 November 14, 2011 CLA-2-39:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 3926.90.3500 Annie Kaminski Supply Chain Manager FloraCraft Corporation P.O. Box 400 One Longfellow Place Ludington, Michigan 49431 RE: The tariff classification of a “crystal floral pick” from China. Dear Ms. Kaminski: In your letter dated October 17, 2011, you requested a tariff classification ruling. At issue is a crystal floral pick used as a decorative accent in a floral arrangement. The top part of the pick is composed of a single faceted acrylic (plastic) bead. The acrylic bead has the structure of a crystal and is meant to resemble a faceted gemstone. An eleven inch twisted and braided stainless steel wire runs the height of the pick and attaches through the hole of the bead, thereby forming the floral pick. The floral pick is composed of different components (acrylic and metal) and is considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case, the acrylic bead, acting as a faceted gemstone, imparts the essential character to the good in that the gemstone adds a decorative feature to any floral arrangement. The applicable subheading for the crystal floral pick, will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics… Other: Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Other.” The rate of duty will be 6.5% 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division