The tariff classification of artificial floral arrangements from China.

N237420 February 13, 2013 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Ms. Tonja Davenport Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of artificial floral arrangements from China. Dear Ms. Davenport: In your letter dated January 14, 2013, you requested a tariff classification ruling. The samples are being returned to you, as requested. Item 11626201 Style A, is a floral arrangement that measures approximately 11” (H) x 6 ½” in diameter. It features an assortment of flowers, leaves, berries, a gourd and natural dried pinecones. The gooseneck gourd is formed in one piece, made of foam plastic material and has a painted exterior. The berries are made by gluing together foam plastic balls to a plastic branch. The flowers and leaves are made of a polyester material and then glued to a plastic stem. The floral arrangement is glued to a pinecone, wrapped in several 5 ½” twigs, packaged together and tied with raffia string. Item 11626201 Style B, is a floral arrangement that measures approximately 11” (H) x 6 ½” in diameter. It features an assortment of flowers, leaves, acorns, berries, a gourd and natural dried pinecones. The gooseneck gourd is formed in one piece, made of foam plastic material and has a painted exterior. The acorns and berries are glued to a plastic branch. The flowers and leaves are made of a polyester material and then glued to a plastic stem. The floral arrangement is glued to a pinecone, wrapped in several 5 ½” twigs, packaged together and tied with raffia string. Item 11626201 Styles A and B are considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The artificial foliage and fruit provide the floral arrangements with ornamental and decorative appeal. The artificial flowers and leaves predominate the artificial foliage, both by value. It is the opinion of this office that the polyester fabric flowers and leaves provides the essential character within the meaning of (GRI) 3(b). The applicable subheading for Item 11626201 Styles A and B, 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. 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