The tariff classification of a floral baby backdrop decoration from China.

N296935 May 31, 2018 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.90.6500 Mr. Simon Slyper Amscan, Inc. 80 Grasslands Road Elmsford, NY 10038 RE: The tariff classification of a floral baby backdrop decoration from China. Dear Mr. Slyper: In your letter dated May 10, 2018, you requested a tariff classification ruling. A sample was provided with your submission and will be returned separately. The floral baby backdrop decoration is intended for display at a baby shower celebration. It consists of the following unassembled components: 26 pieces of 220 gram kraft paper flower cutouts, a 250 gram foil cardboard cutout printed with the message “Sweet Baby Girl,” seven brad fasteners (to assemble the flowers), ten 220 gram kraft paper cutouts printed with a leaf design, and seven 250 gram paperboard backer pieces. In your request, you proposed that the correct classification for this item would be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), due to the essential character being provided by the printed message. We disagree with your proposed classification. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI)s, taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedule covers the components of these articles in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component, which gives them their essential character. This article meets the elements to be considered a set as per GRI 3(b). In making an essential character determination, several factors are considered such as quantity, weight, value, and function of the items within a set. In this instance, the paper flowers predominate in quantity. These flowers would also provide the overall visual appeal to this set. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. As per the ENs, heading 6702 covers “[a]rtificial flowers, foliage and fruit in forms resembling the natural products, made by assembling various parts (by binding, glueing, assembling by fitting into one another or similar methods).” With the articles of this heading being “used for decoration (e.g., in houses or churches), or as ornaments for hats, apparel, etc.” There are no exclusions for flowers constructed from paper as long as they are assembled from various parts. The flowers within this set satisfies this description. The applicable subheading for the floral baby backdrop decoration will be 6702.90.6500, HTSUS, which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f other materials: [o]ther: [o]ther.” The column one, general rate of duty is 17 percent 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 https://hts.usitc.gov/current. 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division