The tariff classification of artificial foliage from China.

N236438 January 11, 2013 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6702.90.3500, 6702.90.6500 Ms. Pam Reeder Evans and Wood & Co. Inc. 900 Town and Country, Suite 150 Houston, TX 77024 RE: The tariff classification of artificial foliage from China. Dear Ms. Reeder: In your letter dated December 3, 2012, you requested on behalf of your client, Hobby Lobby Stores, a tariff classification ruling. The samples are being returned to you, as requested. Item 5201538 is a garland with an assortment of flowers composed of polyester burlap fabric. The flowers contain gem stones or pistils in the center. The leaves are composed of polyester fabric and plastic with plastic stems. The styrofoam berries snap into plastic stems and each plastic stem is wrapped around a paper wire stem. Item 133314 is a teardrop assortment of flowers composed of jute burlap fabric. The flowers have plastic stems with pistils in the center. The leaves are composed of polyester fabric and plastic. The stems are composed of plastic and have polyfoam pussy willow buds glued to a plastic stem. Each plastic stem is wrapped around a wire stem that is covered with paper. Items 5201538 and 133314 are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. It is the opinion of this office that the burlap and polyester flowers provide the essential character within the meaning of (GRI) 3(b). The applicable subheading for Item 5201538, will be 6702.90.3500, 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: of man-made fibers. The rate of duty will be 9% ad valorem. The applicable subheading for Item 133314, will be 6702.90.6500, (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