The tariff classification of an artificial flower from China.

N311781 May 29, 2020 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Ms. Cecile Benjamin Priminter SAS 44-46 Allées Léon Gambetta Clichy, 92110 France RE: The tariff classification of an artificial flower from China. Dear Ms. Benjamin: In your letter received on May 13, 2020, you requested a tariff classification ruling. Images were submitted in lieu of a sample. The product under consideration is an artificial flower. Per your correspondence, it is constructed of 10 polyester fabric petals that are glued to the paper stem. A single leaf, which is a paper sticker, is also attached to the stem. The flower resembles a rose and is pink in coloration. 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 Harmonized Tariff Schedule of the United States (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).” As this product meets the requirements set forth by this heading and is not subject to any of the listed exclusions, classification within heading 6702 appears appropriate for this artificial flower. Further, it is the polyester fabric pedals that provide the most overall visual impact to this product and thus impart the essential character, General Rule of Interpretation 6 and 3(b) noted. The applicable subheading for the artificial flower will be 6702.90.3500, 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]f man-made fibers.” The column one, general rate of duty is 9 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 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