HQ 954226: Parts of artificial flowers; petals made up of 100% nonwoven polyester coated with rubber; petals made up of paper and coated with plastics; heading 6702; Explanatory Notes to heading 6702; Chapters 47 and 48; Explanatory Notes to Chapters 47 and 48; Legal Note 1(f) to Chapter 48; Legal Note 3 to Chapter 56

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                              


                            HQ 954226

                        December 29, 1993


CLA-2 CO:R:C:T 954226 NLP

CATEGORY: Classification

TARIFF NO.: 6702.10.4000; 6702.90.6500

Ms. Becky Murray and Mr. Don Rosenbaum
Arty Imports, Inc.
1300 Wycliff Avenue
Dallas, TX 75207

RE:  Parts of artificial flowers; petals made up of 100% nonwoven
     polyester coated with rubber; petals made up of paper and
     coated with plastics; heading 6702; Explanatory Notes to
     heading 6702; Chapters 47 and 48; Explanatory Notes to
     Chapters 47 and 48; Legal Note 1(f) to Chapter 48; Legal
     Note 3 to Chapter 56

Dear Ms. Murray and Mr. Rosenbaum:

     This is in response to your letter of May 19, 1993, in which
you requested the tariff classification for two artificial flower
petals under the Harmonized Tariff Schedule of the United States
(HTSUS).  Samples of the flower petals were submitted for our
examination.

FACTS:

     In your submission of May 19, 1993, you provided us with two
sample flower petals.  Sample A is made of a 100% non-woven
polyester fabric and it is covered with a natural latex coating
that is considered to be rubber. You described sample B as being
comprised of one layer of paper, 100% wood pulp, covered with a
plastic coating.  As sample B was misplaced, we asked you to send
us another sample.  We received this sample and submitted it to
the Customs laboratory for analysis.  The Customs laboratory 
determined that the fibrous portion of the petal is made up of
paper, which in turn is made up of vegetable fibers.  The petal
is also coated with plastic, which measures less than half of the
total thickness of the petal. 

ISSUE:

     What are the tariff classifications of the subject flower
petals under the HTSUS?





LAW AND ANALYSIS:

     The classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRI's), taken in order.  GRI
1 provides that classification shall be determined according to
the terms of the headings 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 GRI's may be applied, taken in
order. 

     Heading 6702, HTSUS, provides for "[a]rtificial flowers,
foliage and fruit and parts thereof; articles made of artificial
flowers, foliage or fruit."  The Harmonized Commodity Description
and Coding System Explanatory Notes (ENs) to Heading 6702 state,
in pertinent part, that this heading includes:

     (2)  Parts of artificial flowers, foliage or fruit (e.g.,
          pistils, stamens, ovaries, petals...)

As the subject samples are artificial flower petals, they are 
classifiable as parts of artificial flowers in heading 6702,
HTSUS.  The next issue to be addressed is the classification of
these articles at the six and eight digit level.  The three
possible classifications for the flower petals are in the
following subheadings:

     6702.10.40, HTSUS,  "[a]rtificial flowers, foliage          
               and fruit and parts thereof;...
                              [o]f plastics:                     
                                   [o]ther, including parts."

     6702.90.35, HTSUS,  "[a]rtificial flowers, foliage
                         and fruit and parts thereof;...
                              [o]f other materials:
                                   [o]ther:
                                        [o]f man-made fibers."

     6702.90.65, HTSUS, "[a]rtificial flowers, foliage 
                         and fruit and parts thereof;...
                              [o]f other materials:
                                   [o]ther:
                                        [o]ther."

     Sample A is made of a nonwoven textile fabric that is
covered with rubber.  In determining whether this petal is
considered to be made of rubber or textile, Chapter 56, HTSUS,
which provides for, inter alia, nonwovens and articles thereof,
is relevant.  Specifically, Legal Note 3 to Chapter 56, HTSUS,
provides the following regarding nonwovens covered with rubber:

     Headings 5602 and 5603 cover respectively felt and
     nonwovens, impregnated, coated, covered or laminated with
     plastics or rubber whatever the nature of the these
     materials (compact or cellular).

     *         *         *         *         *         *

     Headings 5602 and 5603 do not, however, cover:

     *         *         *         *         *         *         

     (b)  Nonwovens, either completely embedded in plastics or
          rubber, or entirely coated or covered on both sides
          with such materials, provided that such coating or
          covering can be seen with the naked eye with no account
          being taken of any resulting change of color (chapter
          39 or 40;) . . .

Chapter 39, HTSUS, provides for "[p]lastics and articles
thereof."  Chapter 40, HTSUS, provides for "[r]ubber and articles
thereof."

     Sample A is entirely coated on both sides with rubber and
this coating can be seen with the naked eye.  Therefore, this
petal would not be classifiable as a textile material, but it
would be considered to be comprised of rubber for HTS purposes. 
Thus, sample A would be considered an artificial flower petal
made of rubber and it is classifiable in subheading 6702.90.6500,
HTSUS.  

     Based on our laboratory analysis, the second petal sample is
composed of vegetable fibers and is coated with plastics. 
Chapter 48, HTSUS, provides for "[p]aper and paperboard; articles
of paper pulp, of paper or of paperboard."  The ENs to Chapter
48, state that: "[p]aper consists essentially of the cellulosic
fibers of Chapter 47 felted together in sheet form."  The ENs to
Chapter 47 state that the pulp of this chapter consists
essentially of cellulose fibers obtained from various vegetable
materials, or from waste textiles of vegetable origin.  As the
base material of the petal is made of a sheet of cellulosic
vegetable fibers of Chapter 47, the base material of the petal
can be considered to be made of paper.  Therefore, the Legal
Notes to Chapter 48 are applicable in determining whether this
petal is comprised of paper or plastics for HTS classification
purposes.

     Legal Note 1(f) to Chapter 48, HTSUS, states that this
chapter does not cover:

          (f)  Paper-reinforced stratified sheeting of plastics,
               or one layer of paper or paperboard coated or
               covered with a layer of plastics, the latter
               constituting more than half the total thickness,
               or articles of such materials, other than
               wallcoverings of heading 4814 (chapter 39).

According to the Customs laboratory report, this petal is made of
one layer of paper and the plastic coating measures less than
half of the total thickness of the petal.  Accordingly, this
petal is considered to be made of paper and it is classifiable in
subheading 6702.90.6500, HTSUS. 

     In your original submission you stated that the second petal
sample, sample B, was made of one layer of 100% wood pulp and was
coated with plastic.  We will also provide you with the
classification for this type of flower petal.  If the plastic
coating on this petal is more than half its' total thickness, it
is not considered to be made of paper and would be considered to
be made of plastic and is classifiable in subheading
6702.10.4000, HTSUS.  If the plastic coating is less than half
the petals' total thickness, it is classifiable as a petal made
of paper in subheading 6702.90.6500, HTSUS.

HOLDING:

     Sample A is classifiable in subheading 6702.90.6500, HTSUS,
which provides for "[a]rtificial flowers, foliage and fruit and
parts thereof...: [o]f other materials: [o]ther: [o]ther."  The
rate of duty is 17% ad valorem.

     The petal sample that was submitted to our laboratory is
classifiable in subheading 6702.90.6500, HTSUS, which provides
for "[a]rtificial flowers, foliage and fruit and parts
thereof...: [o]f other materials: [o]ther: [o]ther."  The rate of
duty is 17% ad valorem.

     A flower petal made of one layer of paper, where the plastic
coating constitutes more than half the petal's total thickness,
is classifiable in subheading 6702.10.4000, HTSUS, which provides
for "[a]rtificial flowers, foliage and fruit and parts
thereof...: [o]f plastics: [o]ther, including parts."  The rate
of duty is 3.4% ad valorem.  A flower petal made of one layer of
paper, where the plastic coating constitutes less than half the
petal's total thickness, is classifiable in subheading
6702.90.6500, HTSUS.

                                   Sincerely,


                                   
                                   John Durant, Director
                                   Commercial Rulings Division