The tariff classification of an artificial flower from China.

N248566 December 31, 2013 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Mr. David Price Source It 2A Southborough Road Surbiton, United Kingdom KT66JN RE: The tariff classification of an artificial flower from China. Dear Mr. Price: In your letter dated November 16, 2013, you requested a tariff classification ruling. The sample is being returned to you, as requested. The submitted sample is an artificial crocus flower pin. The flower is composed of 100% polyester and consists of a multiple number of petals with a metal clasp at the back. The petals are glued to a plastic cup to form a flower head. A plastic coated metal stem is inserted in the bottom of the flower head. The leaves are glued to a metal wire and along with the metal clasp are both wrapped with paper glue tape to a plastic coated wire stem. The flower measures approximately 4” (H). The Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs), although not legally binding, are the official interpretation of the tariff at the international level. According to the ENs for heading 6702, "The heading includes artificial flowers, foliage or fruit fitted with a pin or other minor fastening device." Therefore, it is the opinion of this office that the polyester flower provides the item with the essential character within the meaning of GRI 3(b). The applicable subheading for the artificial flower pin 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division