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HQ 966384

September 11, 2003

CLA-2 RR:CR:GC 966384 KBR


TARIFF NO.: 6702.90.65

Mr. Dale Forshee
Colorbök Inc.
2716 Baker Road
Dexter, MI 48130

RE: Reconsideration of NY J80211; Sue Dreamer Flower Doo-Dads

Dear Mr. Forshee:

This is in reference to your letter dated February 10, 2003, in which you requested reconsideration of New York Ruling Letter (NY) J80211, dated February 5, 2003, issued to you by the Customs National Commodity Specialist Division, New York, concerning the classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of decorative accessories used to accent photos in albums or scrapbooks. You are asking reconsideration only of the classification of the Sue Dreamer Flower Doo-Dads. A sample of the Flower Doo-Dads was submitted for review.


The articles involved in NY J80211 are “Doo-Dads,” decorative accessories used to accent photos in albums or scrapbooks. There were five separate design styles in the “Doo-Dads” line. Only the classification of the “Sue Dreamer Flower Doo-Dads” style (#16377) is being reconsidered.

The Sue Dreamer Flower Doo-Dads are described by Colorbök as:

Packaging card measures 7” x 5” containing 11 paper flowers with plastic beads on the top and an adhesive back. Purpose – Scrapbook accessory to be used to accent photos.

The articles are eleven flowers in one package. The flowers vary in size and shape and color. All the flowers are constructed in the same manner. The bottom two layers are constructed from a thick paper or paperboard. The bottom layer is cut into the shape of leaves. It is drawn and colored to look like leaves. The second layer is glued to the bottom layer and is cut in the shape of flower petals. The second layer is drawn and colored to resemble flower petals. The third layer of a colored plastic jewel or jewels is glued onto the center of the second layer to resemble the head of a flower from which the petals emerge. A piece of double sided foam tape is attached to the bottom of the flower assembly to attach the flower to the photo or scrap book.


Whether the flower Doo-Dads are classifiable as artificial foliage or as other paper.


Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.

In interpreting the headings and subheadings, Customs looks to the Harmonized Commodity Description and Coding System Explanatory Notes (EN). Although not legally binding, they provide a commentary on the scope of each heading of the HTSUS. It is Customs practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The HTSUS provisions under consideration are as follows:

4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers:

4823.90 Other:




4823.90.86 Other

6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit:

Of other materials:


6702.90.65 Other

EN 48.23 specifically excludes “Artificial flowers, foliage and fruit and parts thereof (heading 67.02).” EN 67.02 states that the heading includes:

Artificial 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). This category also includes conventional representations of flowers, foliage or fruit made up in the manner of artificial flowers, etc.

EN 67.02 further states the heading includes artificial flowers “fitted with a pin or other minor fastening device.” The EN states that the articles of this heading are “mainly used for decoration.” The EN also states that the heading does not include articles “clearly identifiable as toys or carnival articles.” See also, Note 1(e) to Chapter 67.

You argue that the Sue Dreamer Flower Doo-Dads should not be classified in heading 6702, HTSUS, because the other articles subject to the ruling request (also intended for use as a scrap book accessory) were classified as paper products in heading 4823, HTSUS. We note that the ruling, NY J80211, also included item # 17788, Sue Dreamer Bride and Groom Doo-Dad, which is also a scrap book accessory, and which was classified as a textile article in heading 6307, HTSUS. You are not contesting that classification. This shows that although the articles are all being used as scrap book accessories, you acknowledge that they may be classified under different headings in the HTSUS.

The Sue Dreamer Flower Doo-Dads are clearly artificial flowers. In the name, in your ruling request and on the packaging, you repeatedly call the articles “flowers.” The articles are three dimensional representations of flowers. Each of the three layers of the article represents one of the key components of a flower: the leaves, petals and stigma/stamen. While the flower is three dimensional, the paper components are flat. By simply folding the paper petals up, the flower would have the clear shape that one would normally and obviously consider a “flower.”

EN 48.23 specifically excludes artificial flowers from heading 4823, HTSUS. The exclusion in EN 67.02 states that the flower must be clearly identifiable as a toy or carnival article – not the case for the Flower Doo-Dads. The fact that the back of the Flower Doo-Dads has adhesive and may be affixed to a scrapbook is addressed in EN 67.02, which allows for an artificial flower to be used as a decoration and for it to have a fastening device.

Further, GRI 3(a) states that when goods are classifiable under two or more headings the “heading which provides the most specific description shall be preferred to headings providing a more general description.” The ENs for GRI 3(a) state that a “description by name is more specific than a description by class” and “[i]f the goods answer to a description which more clearly identifies them, that description is more specific than one where identification is less complete.” In this case, the Flower Doo-Dads are more clearly and specifically described by heading 6702, HTSUS, as artificial flowers, than by the basket heading 4823, HTSUS, as other articles of paper.

Artificial flowers used in similar ways to the Flower Doo-Dads scrap book accessories have previously been classified by Customs in heading 6702, HTSUS. Customs found in HQ 954226 (December 29, 1993), that a flower made from paper was classified as artificial flowers under subheading 6702.90.65, HTSUS. See also, HQ 958749 (May 3, 1996). Customs also found in NY H81800 (July 24, 2001), that paper roses used to spell out the word “Love” and glued to a textile doily imparted the essential character and the article was classified as artificial flowers under subheading 6702.90.65, HTSUS. In NY 889035 (August 24, 1993), a parchment scroll marketed as a keepsake or memento for a special occasion, was packaged with a silk flower. The flower was classified under heading 6702, HTSUS.

In NY I85456 (August 23, 2002), it was determined that another type of “Doo-Dad” in a vague flower shape was classified in subheading 4823.90.86, HTSUS, as other paper, paperboard, other. However, the articles in NY I85456, though somewhat similar, have distinct differences from the instant flower Doo-Dads. The articles in NY I85456 were much simpler in design than the instant articles. The articles in NY I85456 were only one paperboard layer, cut into humps to a very rough flower-like shapes. These shapes did not have drawings on them to make them look more like leaves or petals or other flower parts. These shapes also were not painted or colored to make them more flower-like, but only were the color of the paperboard from which they were cut. The articles in NY I85456 do not have the three dimensional effect of multiple paper layers as do the instant Flower Doo-Dads. Thus, the instant Flower Doo-Dads, with the three dimensional layer effect, the drawings enhancing the leaf and petals, and the painting of multiple colors on the leaves and petals are substantially different and more “flower-like” than the articles of NY I85456. Therefore, pursuant to GRI 3(a), the Sue Dreamer Flower Doo-Dads are classified under subheading 6702.90.65, HTSUS, providing for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit, of other materials, other, other.


In accordance with the above discussion, the Sue Dreamer Flower Doo-Dads are classified in subheading 6702.90.65, HTSUS, providing for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit, of other materials, other, other.


NY J80211 is affirmed.


Myles B. Harmon, Director
Commercial Rulings Division

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