United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY 803679 - NY 803934 > NY 803860

Previous Ruling Next Ruling
NY 803860

November 30, 1994

CLA-2-67:S:N:N6:343 803860


TARIFF NO.: 6702.90.3500

Mr. Louis Piropato
W.A. Phelps & Co. Inc.
One World Trade Center, Suite 2109
New York, NY 10048

RE: The tariff classification of a polyester flower in a water filled plastic container from Taiwan.

Dear Mr. Piropato:

In your letter dated October 31, 1994, on behalf of LaVie International, you requested a tariff classification ruling.

You have submitted a sample of an item you identify as item #1854. It is a 3" high clear plastic container. The container comes to a point at the top. It has a base which stands on a flat surface. A textile ribbon is tied into a bow around the base. Inside the clear plastic container is a polyester rosebud with two polyester leaves. The polyester rosebud fills the entire container. You state that the container upon importation will be filled with water. Your sample is being returned as you requested.

The applicable subheading for the polyester rosebud inside a water filled plastic container will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage, 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 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Previous Ruling Next Ruling

See also: