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HQ 089957

November 14, 1991

CLA-2 CO:R:C:T 089957 JS


TARIFF NO.: 6702.90.4000

District Director
U.S. Customs Service
300 South Ferry St.
Terminal Island
Room 2017
San Pedro, CA 90731

RE: Decision on Application for Further Review of Protest No. 2704-91-102533 on the classification of artificial flowers from Macau

Dear Sir:

This is a decision on application for further review of a protest timely filed by C & R Customs Brokers Inc., on behalf of Kuang Yi Inc., dated May 20, 1991, against your decision on the classification of artificial flowers from Macau.


The merchandise at issue are artificial flowers manufactured by the Great Strong Artificial Flower Factory (Great Strong) of Macau. These flowers are made of polyester and other materials, which are die cut, colored, pressed, molded, assembled and packed for exportation to the United States.

Memorandum INV 8-02 dated October 31, 1991 from the Assistant Commissioner, Office of Commercial Operations, requires that all entries claimed to be manufactured in Macau and exported from Macau by any of the listed factories should be denied GSP treatment and rate advanced after the issuance of a Proposed Notice of Action (CF 29). One of the listed companies is Fabrica de Flores Artificais Great Strong, also known as Fabrica de Flores Artificiail Great Strong, Fabrica de Flores Artificiail Tai Keong or Great Strong Artificial Flower Factory.


Protestant claims that its goods are eligible for GSP treatment under subheading 6702.90.4000 (Free), as a product of Macau. Based on a Customs investigation of Great Strong's premises and accounts, it was determined that these goods did not qualify as products of Macau for country of origin purposes. The goods were subsequently reclassified under HTS 6702.90.4000, with duty at 9 percent ad valorem.


Whether artificial flowers produced at the Great Strong Artificial Flower Factory are eligible for GSP treatment as a product of Macau.


The above-referenced memo, which was based on SCR/Hong Kong Reports of Investigation, indicates that Great Strong was determined to be either incapable of manufacturing artificial flowers in the quantities claimed or otherwise not manufacturing artificial flowers in Macau. Based on the directive herein, GSP treatment for the merchandise at issue must be denied.


The merchandise at issue is properly classified under subheading 6702.90.4000, 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, dutiable at the rate of 9 percent ad valorem.

You are instructed to deny the protest in full on the basis of INV 8-02, which requires that GSP be denied for entries claimed to be manufactured by the Great Strong Artificial Flower Factory in Macau. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.


John Durant, Director

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