The tariff classification of flower wall hangings from China.

N226019 August 1, 2012 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6702.90.6500 Ms. Pam Reeder Evans and Wood & Co., Inc. 900 Town and Country, Ste 150 Houston, TX 77024 RE: The tariff classification of flower wall hangings from China. Dear Ms. Reeder: In your letter dated July 6, 2012, you requested on behalf of your client, Hobby Lobby Stores, a tariff classification ruling. The samples are being returned to you as requested. Style 337873 is a decorative flower. The flower measures approximately 12” in diameter. It features a single row of six petals made of paper formed around wire, a foam center covered in printed paper to which the petals are glued with a loop of ribbon attached to the back of the flower. Style 338046 is a decorative flower. The flower measures approximately 14” in diameter. It features layered petals made of crinkled paper with metal wire glued to the back, and a center consisting of several short wires covered with paper and topped with small foam balls that are covered with fuzz. The ends of the petal wires are glued together to a short stem covered with paper to simulate leaves with a loop of ribbon attached to the back of the flower. You suggested that the classification for Styles 337873 and 338046 should be 4823.90.8600. We disagree with your proposed classification. The Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level. The EN to heading 48.23 states that, in addition to goods excluded by Note 2 to Chapter 48, the heading excludes…”Artificial flowers, foliage and fruit and parts thereof (heading 67.02)." The printed cardboard leaves are excluded from classification within heading 4823, HTSUS. The applicable subheading for Styles 337873 and 338046 will be 6702.90.6500, 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 other materials: Other: Other. The rate of duty will be 17% 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division