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 > 1998 NY Rulings > NY 855983 - NY 856649 > NY 856178

Previous Ruling Next Ruling
NY 856178

CLA-2-67:S:N:N3G:343 856178


TARIFF NO.: 6702.90.4000

Ms. Beth C. Brotman
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, N.Y. 10004

RE: The tariff classification of baskets of artificial flowers and artificial leaves from China and/or Thailand.

Dear Ms. Brotman:

In your letter dated September 11, 1990, you requested a tariff classification ruling.

The submitted samples are two baskets containing artificial flower and artificial leaf arrangements. Style No. FHK637 consists of a wicker basket with a handle, containing a man-made fiber flower and leaf arrangement. Style No. FB708 consists of a wicker basket with a handle, containing man-made fiber leaves representing ivy. Both the artificial flowers with artificial leaves and the artificial ivy are assembled by the slip on method of construction. Each basket is lined on the inside with an oval-shaped, man-made fiber cloth glued to the wicker. The artificial flower and leaf arrangement is glued to a styrofoam base, which is turn is glued to the green, man-made fiber cloth. The man-made fiber ivy leaves are constructed on plastic- covered tapered wire stems, which are inserted in a styrofoam base. The styrofoam base is glued to the green, man-made fiber cloth.

You suggested two subheadings, 4602.10.1900 (HTS) and 6702.90.4000 (HTS), where the articles might be classified. The essential character is imparted by the artificial flower arrangement and by the artificial ivy leaf arrangement. We must, therefore, disagree with your argument recommending classification in 4602.10.1900, which subheading provides for "basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601, of vegetable materials, other baskets, whether or not lined, other."
The applicable subheading for the artificial flowers and artificial foliage of man-made fiber will be 6702.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage and fruit and parts thereof: other: other. The rate of duty will be 9 percent ad valorem.

Articles classifiable under subheading 6702.90.4000, HTS, which are products of Thailand, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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.

The samples will be returned as requested.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling