The tariff classification of artificial flowers from China.

N234462 November 9, 2012 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6702.60.3500 Mr. Arvind K. Suri JF Moran Co., Inc. 475 Douglas Pike Smithfield, RI 02917 RE: The tariff classification of artificial flowers from China. Dear Mr. Suri: In your letter dated October 12, 2012, on behalf of your client, Rhode Island Farms, you requested a tariff classification ruling. Item C-001 is an artificial long stem rose. The item is constructed of man-made woven fabric petals glued to a styrofoam ball, with an 18” plastic stem and snap-on man-made woven fabric leaves. Item F-001 is an artificial flower suspended inside a glass tube. The glass tubes measure approximately ½” (W) x 3 ¾” (H). The artificial flower is a rose constructed of man-made woven fabric with a plastic stem. In your ruling request, you suggest classification of Item C-001under subheading 6702.10.4000, Harmonized Tariff Schedule of the United States, (HTSUS), as artificial flowers of plastics. We disagree with your proposed classification. The man-made woven fabric flower imparts the essential character of this item. You also suggested in your ruling Item F-001should be under subheading 7013.49.2000, HTSUS, as table/kitchen glassware of plastics. We disagree with your proposed classification. Item F-001 is clearly a decorative article, not a table/kitchen article. In addition, the glass component of the item is simply a holder for the artificial flower. The item is not classifiable based on its glass component; therefore, none of the provisions for glass and glassware in Chapter 70 of the HTSUS are applicable. Item F-001 is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The flower provides the ornamental and decorative appeal. Therefore, it is the opinion of this office that the flower provides the essential character within the meaning of GRI 3(b). The applicable subheading for Items C-001 and F-001 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% 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