HQ 957406: Decision on Application for Further Review of Protest No.5501-94-100287, filedSeptember 15, 1994, concerning the classification of swagscontaining artificial and natural components

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 957406

                          April 30, 1996

CLA-2  RR:TC:FC  957406 RC

CATEGORY:  Classification

TARIFF NO.:  6702.90.6500 

Port Director of Customs
P.O. Box 619050
1205 Royal Lane
DFW Airport, Texas 75261-0950

RE:  Decision on Application for Further Review of Protest No.
5501-94-100287, filed
September 15, 1994, concerning the classification of swags
containing artificial and natural components

Dear Sir:

     This is a decision on a protest timely filed September 15,
1994, against your decision in the classification under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) of articles entered in November 1993 and liquidated in
August 12, 1994, described as sprays or swags containing
artificial and natural components.

FACTS:

     The articles are a blueberry twig spray with a birdnest
(Item no. H278), a raspberry twig spray with a birdnest (Item no.
H279), and a berry or grape swag (Item no. B313).  Each variety
is composed of both artificial and natural foliage, such as,
wire, paper, plastics, Styrofoam, glue, fabric, natural twigs,
branches, and moss.  The protestant claims that the articles fall
into subheading 0604.99.6000, HTSUSA, as foliage, branches and
other parts of plants, dutiable at  9 percent ad valorem (1994). 
You classified Item no's H278 and B313 in subheading
6702.90.6500, HTSUSA, as artificial flowers, foliage, and fruit,
dutiable at 17 percent ad valorem (1994), and Item no. H279 in
subheading 0604.99.6000, HTSUSA.

ISSUE:

     Whether these articles fall into heading 0604, HTSUSA, as
foliage, branches, and other parts of plants or heading 6702,
HTSUSA, as artificial flowers, foliage, and fruit.


LAW AND ANALYSIS:

     Classification under the HTSUSA is made in accordance with
the GRIs.  The majority of imported 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.  The Explanatory Notes (EN's) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.

     Each item is composed of articles falling into at least two
different headings.  As mandated by GRI 2(b), the proper
classification of goods consisting of more than one material or
component shall be determined by the application of GRI 3.

     GRI 3 states that when goods are prima facie classifiable
under two or more headings, classification shall be effected as
follows:

     (a)       The heading which provides the most
               specific description shall be preferred
               to headings providing a more general
               description. However, when two or more
               headings each refer to part only of the
               materials or substances contained in
               mixed or composite goods or to part only
               of the items in a set put up for retail
               sale, those headings are to be regarded
               as equally specific in relation to those
               goods, even if one of them gives a more
               complete or precise description of the
               goods.

     (b)  Mixtures, composite goods consisting of
          different materials           or made up of
          different components, and goods put up in
          sets for retail sale, which cannot be
          classified by reference to 3(a), shall be
          classified as if they consisted of the
          material or component which gives them their
          essential character, insofar as this
          criterion is applicable.

     (c)  When goods cannot be classified by reference
          to 3(a) or 3(b),         they shall be
          classified under the heading which occurs
          last in numerical order among those which
          equally merit consideration.

     In this instance, headings 0604 and 6702, HTSUSA, are
equally specific in relation to each other.  As we cannot
classify these goods pursuant to GRI 3(a), we turn to GRI 3(b). 
Neither the natural nor the artificial components impart the
essential character to these articles.  The articles fully
incorporate both components, each contributing equivalent bulk,
weight, and value.  Accordingly, classification is determined by
GRI 3(c).  As heading 6702, HTSUSA, is the heading which occurs
last in numerical order among the headings which would equally
merit consideration, all of the items are classifiable in heading
6702, HTSUSA.

     As stated above, the articles at issue here are classifiable
in heading 6702, HTSUSA.  However, as these articles comprise
several artificial flower, foliage, and fruit components
(plastics, Styrofoam, wire, and paper), there is no one
subheading within heading 6702, HTSUSA, that specifically
describes this merchandise.  As the articles are prima facie
classifiable within two or more subheadings within heading 6702,
HTSUSA,  GRI 3 is applicable.
See, GRI 6.

     In this instance, the subheadings 6702.10 and 6702.90
HTSUSA, are equally specific in relation to each other.  As we
cannot classify these goods pursuant to GRI 3(a), we turn to GRI
3(b).  Neither the plastic nor the other components impart the
essential character to these articles.  The articles fully
incorporate these components, each contributing equivalent bulk,
weight, and value.  Accordingly, classification is determined by
GRI 3(c).  As subheading 6702.90, HTSUSA, is the subheading which
occurs last in numerical order among the subheadings which would
equally merit consideration, the articles are classifiable in
subheading 6702.90, HTSUSA, more specifically, 6702.90.6500,
HTSUSA.

HOLDING:

     All of the articles, the blueberry twig spray with a
birdnest (Item no. H278), the raspberry twig spray with a
birdnest (Item no. H279), and the berry or grape swag (Item no.
B313), are classifiable in subheading 6702.90.6500, HTSUSA, which
provides for artificial flowers, foliage and parts thereof: of
other materials (other than plastics): other: other.  The
applicable rate of duty is 17 percent ad valorem (1994).

     Except to the extent that reclassification of the
merchandise as indicated above results in net duty reductions and
partial allowances, you are instructed to deny the protest.  A
copy of this decision should be attached to the Form 19 to be
returned to the protestant.

     In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, dated
August 4, 1993, Subject:  Revised Protest Directive, this
decision should be mailed by your office to the protestant no
later than 60 days from the date of this letter.  Any
reliquidation of the entries in accordance with the decision must
be accomplished prior to mailing of the decision.  Sixty days
from the date of the decision, the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS, and to the
public via the Diskette Subscription Service, the Freedom of
Information Act, and other public access channels.

                               Sincerely,



                               John Durant, Director
                               Tariff Classification
                               Appeals Division