HQ 086108: Artificial flowers and foliage of man-made fibers; Subheading 6702.90.4000

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 086108

                        January 14, 1991

CLA-2 CO:R:C:G 087126  WAW

CATEGORY:  Classification

TARIFF NO.:  6702.90.4000

Marjorie M. Shostak, Esq.
Stein Shostak Shostak & O'Hara
Suite 1240
3580 Wilshire Boulevard
Los Angeles, CA  90010-2597

RE:  Artificial flowers and foliage of man-made fibers;
     Subheading 6702.90.4000

Dear Ms. Shostak:

     This is in response to your inquiry, dated November 21,
1989, requesting the proper tariff classification of artificial
foliage (greenery) under the HTSUSA, on behalf of the following
importers: Lincoln Imports Ltd., Inc., Hopes Industries, Allstate
Trading Company, Norben Import Corporation, NHM Corporation,
Primrose International, Transworld Trading Co., and H.T.
Ardinger.  Samples of the foliage were not submitted along with
your request.

FACTS:

     In your submissions filed with our office, and at your
conference on November 30, 1989, you maintained that there has
been a long-continued established and uniform practice of
classifying foliage-type artificial flowers including flowers
without buds or blooms, trees and foliage in chief value of man-
made fibers under the provision for "artificial flowers of man-
made fibers" in item 389.61 of the Tariff Schedules of the
United States Annotated (TSUSA) and under subheading 6702.90.40
of the Harmonized Tariff Schedule of the United States (HTSUSA).

ISSUE:

     What is the proper classification of artificial foliage of
man-made fibers under the HTSUSA?

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA.
GRI 1 requires that classification be determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order.  GRI 6 states
that for legal purposes, classification within a heading is
determined according to the terms of the subheadings and related
subheading notes and, mutatis mutandis, to the GRI's, on the
understanding that only subheadings at the same level are
comparable.

     Since your request for a classification ruling concerning
artificial flowers and foliage under the HTS, Congress passed the
"Customs and Trade Act of 1990." Pub. L. 101-382.  This Act was
signed into law by the President on August 20, 1990 and took
effect on October 1, 1990.  Included in the Trade Act was an
amendment concerning the classification of imports of artificial
foliage.  To restore the tariff treatment of foliage-type
artificial flowers of man-made fibers to the previous duty
treatment under the TSUSA, subheading 6702.90.40, HTSUSA, was
amended by Section 479C of the Act.  Section 479C of the Customs
and Trade Act of 1990, states the following:

     Subheading 6702.90.40 is amended by striking out
     "Artificial flowers, of" in the article description and
     inserting in lieu thereof "Of".

     Subheading 6702.90.40, HTSUSA, as amended, now includes
artificial flowers, foliage and fruit and parts thereof of man-
made fibers.  Articles which fall under this subheading are
subject to a duty rate of 9 percent ad valorem.  Artificial
flowers, foliage, and fruit and parts thereof which consist of
other than plastics, other than feathers, and other than man-made
fibers are now classified in the basket provision of Heading
6702, HTSUSA, under subheading 6702.90.6000, HTSUSA, and are
subject to a duty rate of 17 percent ad valorem.  Because of the
amendment to subheading 6702.90.40, HTSUSA, it is no longer
necessary to make a distinction between artificial flowers or
greenery with blooms and artificial foliage or greenery without
flowers, since both artificial flowers and foliage and any
combination or mixture of the two are now classified under the
same tariff provision.

     In Headquarters Ruling Letter (HRL) 086692, dated April 18,
1990, Customs classified a decorative fabric rose leaf under
subheading 6702.90.6000, HTSUSA, dutiable at a rate of 17 percent
ad valorem.  However, we had an opportunity to reconsider our
position in this case and decided that, in view of the amendments
made in the Trade Act, the merchandise which primarily consists
of artificial foliage was no longer classifiable in subheading
6702.90.6000, HTSUSA, but rather was intended to be included
within subheading 6702.90.40, HTSUSA.  See HRL 087998, dated
October 29, 1990.

HOLDING:

     Based on HRL 087998 and Section 479C of the "Customs and
Trade Act of 1990," the merchandise at issue is properly
classifiable under subheading 6702.90.4000, HTSUSA.  This
subheading provides for artificial flowers, foliage and fruit and
parts thereof. . . of materials other than plastic or feathers,
of man-made fibers.  The applicable rate of duty for this item is
9 percent ad valorem.

                                   Sincerely,





                                   John Durant, Director
                                   Commercial Rulings Division