HQ 958050: Application for further review of protest no. 5501-94-100417;Chapter 47 and 48; Legal Note 1(f) to Chapter 48; ENs to chapter 47and 48; Heading 6702; HRLs 087923, 954226, 955578, 956050,957884 and 958043

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 958050

March 26, 1996

CLA- RR:TC:TE 958050 NLP

CATEGORY: Classification

TARIFF NO.: 6702.10.2000; 6702.90.6500

Port Director
U.S. Customs Service
P.O. Box 619050
DFW Airport, TX 75261

RE: Application for further review of protest no. 5501-94-100417;
Chapter 47 and 48; Legal Note 1(f) to Chapter 48; ENs to chapter 47
and 48; Heading 6702; HRLs 087923, 954226, 955578, 956050,
957884 and 958043

Dear Sir:

This a decision on application for further review of protest no.
5501-94-100417, filed on November 30, 1994, by Horton, Whiteley & Cooper
on behalf of their client, Designer Accents, Inc., against the former
District Director's decision concerning the classification of various
artificial flowers, fruit and foliage under the Harmonized Tariff
Schedule of the United States (HTSUS). Samples were submitted for our
examination.

FACTS:

Upon liquidation, the artificial flowers, fruit and foliage were
classified in subheading 6702.90.6500, HTSUS, which provides for
"[a]rtificial flowers, foliage and fruit and parts thereof; articles
made of artificial flowers, foliage or fruit: [o]f other materials:
[o]ther: [o]ther."

The importer states that the products at issue are primarily
artificial flower, plant or fruit products which are composed of a
styrofoam portion covered with latex. This part is either the entire
product or it is complemented by leaves, a stem and other parts. It is
the importer's position that these products obtain their essential
character from the prominent styrofoam portion, which represents the
fruit, vegetable, flower or berry part of the product. As styrofoam is
plastic and it imparts the essential character of the items, they are
classified in subheading 6702.10.2000, HTSUS, which provides for
"[a]rtificial flowers, foliage and fruit and parts thereof; articles
made of artificial flowers, foliage or fruit: [o]f plastics: [a]ssembled
by binding with flexible materials such as wire, paper, textile
materials, or foil, or by gluing or by similar methods." In addition,
the importer claims that the stick items are also classifiable in
subheading 6702.10.2000, HTSUS. Moreover, the importer claims that the
classification for the Amaryllis x 3 is in subheading 6702.90.3500,
HTSUS, which provides for "[a]rtificial flowers, foliage and fruit and
parts thereof; articles made of artificial flowers, foliage and fruit:
[o]f other materials : [o]ther: [o]f man-made fibers.

The following is a list and description of the items as provided
by the importer.

ENTRY NO. 409-0184945-1

1. Item No. DAI-005: Carrot with leaves
The carrot is made of styrofoam covered with latex and the
leaves are made of paper covered with latex. No specific
information was provided as to the cost/weight breakdown of the
different materials that comprise the carrot.

The carrot portion costs and weighs more than the leaves.

2. Item No. DAI-002: Cantaloupe with leaves
The fruit is made of styrofoam covered with fabric, mould and
latex. The leaves are made of paper covered with latex. The
cost/weight breakdown for the materials that comprise the fruit is
as follows:

cost in cents weight in
grams
styrofoam .08 11
fabric .05 09
mould .02
latex .02 02

The fruit portion costs and weighs more than the leaves.

3. Item No. DAI-003 Pumpkin without leaves
The pumpkin is made of styrofoam, mould and latex and the
leaves are made of paper covered with latex. No specific
information was provided as to the cost/weight breakdown of the
different materials that comprise the pumpkin.

4. Item No. DAI-004: Watermelon with leaves
The fruit is made of styrofoam, mould and fabric and the
leaves are made of paper covered with latex. No specific
information was provided as to the cost/weight breakdown of the
different materials that comprise the watermelon.

The watermelon costs and weighs more than the leaves.

5. Item No. VR-386: Radish with leaves
The radish is made of styrofoam, mould and latex and the
leaves are made of paper covered with latex. No specific
information was provided as to the cost/weight breakdown of the
different materials that comprise the radish.

The radish portion costs and weighs more than the leaves.

6. Item No. GF-790: Large stick
This article is made of floral tape, wire, tendril and glue.
The wire, tendril and glue cost more and weigh more than the floral
tape.

7. Item No. GF-792: Small stick
This article is made of floral tape, wire, tendril and glue.
The wire, tendril and glue cost and weigh more than the floral tape.

8. Item No. GF-793: Mini stick
This article is made of floral tape, stem, wire and glue.
The stem, wire and glue cost and weight more than the floral tape.

9. Item No. GF-768: Squash x 2 on vine/stick
This article is composed of moulding and leaves. The
importer stated that the squash is also made of styrofoam.

Based on only the cost/weight breakdown for the moulding and
leaves, the leaves have a higher value and weight than the
moulding. We note that this article's stem, wire and glue have a
relatively higher value and weight as compared to the
moulding and leaves. The components' cost/weight breakdowns
are as follows:

cost in cents weight in grams
moulding .06 10
leaves .11 16
stem/wire & glue .93 150

10. Item No. GF-801: Apple x 3 on vine/stick
This article of made of moulding and leaves. The importer
stated that the apple is also made of styrofoam.

Based on only the cost/weight breakdown for the moulding and
leaves, the leaves have a higher value, but the moulding has a
greater weight. We note that the article's wire, tendril and glue
have a relatively higher value and weight than the moulding and
leaves. The components' cost/weight breakdowns are a s follows:

cost in cents weight in grams
moulding .08 15
leaves .11 13
wire, tendril & glue .84 157

11. Item No. GF-763 Pear x 4 on a vine/ stick
This article is made of moulding and leaves. The importer
stated that the pear is also made of styrofoam.

Based on only the cost/weight breakdown for the moulding and
leaves, they have the same value and the moulding weighs more. We
note that the wire, tendril and glue have a relatively higher value
and weight than the moulding and leaves. The components'
cost/weight breakdowns are as follows:

cost in cents weight in grams
moulding .08 21
leaves .08 18
wire, tendril & glue .98 225

ENTRY NO. 409-0184789

1. Item No. 904L: Curley branch
This article is made of floral tape, which is composed of
paper covered with latex , and stem/tendrils that are made of paper
and wire.

The floral tape is slightly higher in value and the
stem/tendrils weigh more.

2. Item No. F014/SA Small cabbage
The cabbage is made of styrofoam covered with latex and the
leaves are made of paper covered with latex. No specific
information was provided as to the cost/weight breakdown of the
different materials that comprise the cabbage.

The leaves cost more and weigh more than the cabbage.

3. Item No. F014: Large cabbage
The cabbage is made of styrofoam covered with latex and the
leaves are made of paper covered with latex. No specific
information was provided as to the cost/weight breakdown of the
different materials that comprise the cabbage.

The cabbage costs more than the leaves and the leaves weigh
more than the cabbage.

4. Item No. F023 Fig spray
The figs are composed of styrofoam covered with latex and the
leaves are made of paper. No specific information was provided as
to the cost/weight breakdown of the different materials that comprise
the figs.

The figs cost more and the leaves weigh more.

5. Item No. F040: Pumpkin garland
The petals of the garland are composed of paper. The centers
are composed of talcum powder. The pumpkins are composed of
styrofoam covered with latex and the leaves are composed of paper
covered with latex . No specific information was provided as to
the cost/weight breakdown of the different materials that
comprise the pumpkin.

The pumpkin costs and weighs more than the leaves.

6. Item No. F025/G4: Grape garland
The grapes are made of styrofoam covered with latex and the
leaves are made of paper covered with urethane. No specific
information was provided as to the cost/weight breakdown of the
different materials that comprise the grapes.

The fruit portion costs and weighs more than the leaves.

ENTRY NO. 409-0284786-9

1. Item No. 92-245-0 Amaryllis x 3
The petals are composed of fabric covered with latex and
the leaves are composed of paper covered with latex .

The petals cost and weigh more than the leaves.

2. Item No. 93-010-0 Kale
The kale is composed of styrofoam covered with latex . No
specific information was provided as to the cost/weight
breakdown of the different materials that comprise the kale.

3. Item No. 93-003-0 Apple Branch x 3
The fruit is composed of styrofoam covered with latex and
the leaves are composed of paper covered with latex . No specific
information was provided as to the cost/weight breakdown of the
different materials that comprise the apple.

The fruit costs more and weighs more than the leaves.

4. Item No. 92-345-0 Artichoke (XL)
The artichoke is made of styrofoam covered with latex. No
specific information was provided as to the cost/weight
breakdown of the different materials that comprise the
artichoke.

5. Item No. 91-406-0 Artichoke (L)
The artichoke is made of styrofoam covered with latex. No
specific information was provided as to the cost/weight
breakdown of the different materials that comprise the
artichoke.

6. Item No. 92-443-0 Artichoke (M)
The artichoke is made of styrofoam covered with latex. No
specific information was provided as to the cost/weight
breakdown of the different materials that comprise the
artichoke.

7. Item No. 91-715-0 Pyracantha Spray
The flowers are made of styrofoam covered with latex. The
leaves are made of paper covered with latex. No specific
information was provided as to the cost/weight breakdown of the
different materials that comprise the flowers.

The flowers cost and weigh more than the leaves.

8. Item No. 92-472-0 Apple Branch x 3
The apples are made of styrofoam covered with latex. The
leaves are made of paper covered with latex. No specific
information was provided as to the cost/weight breakdown of the
different materials that comprise the apples.

The apples cost and weigh more than the leaves.

ENTRY NO. 409-0186914-5

1. Item No.- DAI-001 Cantaloupe with leaves
The fruit is composed of styrofoam, fabric, mould and latex.
The leaves are made of paper covered with latex. No specific
information was provided as to the cost/weight breakdown of the
different materials that comprise the cantaloupe.

The fruit costs and weighs more than the leaves.

2. Item No. DAI-002 Revised Cantaloupe (s)
see entry number 409-0184945-1- no. 2

3. Item No. VR-154: Summer Squash
The squash is made of styrofoam, mould and latex. The
components' cost/weight breakdowns are as follows:

cost in cents weight in grams
styrofoam .24 30
mould .07
latex .05 5

4. Item No. DAI-004: Watermelon with leaves
see entry no. 409-0184945-1- no. 4

5. Item No. DAI-006: Watermelon (S) with leaves
The fruit is made of styrofoam, fabric, mould and latex. The
leaves are made of paper covered with latex. The components'
cost/weight breakdowns are as follows:

cost in cents weight in grams
styrofoam .09 10
fabric .05 7
mould .03
latex .02 2

The fruit costs and weighs more than the leaves.

6. Item No. GF-790: Large stick
see entry no. 409-0184945-1- no. 6

7. Item No. GF- 792: Small stick
see entry no. 409-0184945-1- no. 7

8. Item No. GF-793: Mini stick
see entry no. 409-0184945-1- no. 8

9. Item No. GF -768: Squash x 2 on vine/stick
see entry no. 409-0184945-1- no. 9

10. Item No. GF-801: Apple x 3 on vine/stick
see entry no. 409-0184945-1- no. 10

11. Item No. GF-763: Pear x 4 on vine/stick
see entry no. 409-0184945-1- no. 11

ENTRY NO. 409-0186916-0

1. Item No. 92-203-0: Wild Rose berry spray
The berries are made of styrofoam and latex and the leaves
are made of paper covered with latex.

The component breakdown of the berries is as follows:

cost in cents weight in grams

styrofoam .30 25.5
latex .17 3.5

The berries cost and weigh more than the leaves.

2. Item No. 92-245-0: Amaryllis x 3
see entry no. 409-0184786-9- no. 1

3. Item No. 93-038-0: Tea seed x 6
The tea seeds are composed of styrofoam covered with latex
and the leaves are composed of paper covered with latex. No
specific information was provided as to the cost/weight breakdown of
the different materials that comprise the tea seeds.

The tea seeds cost and weigh more than the leaves.

4. Item No. 92-345-0: Artichoke 9(XL)
see entry no. 409-0284786-9- no. 4

5. Item No. 91-406-0: Artichoke (L)
see entry no. 409-0184786-9- no. 5

6. Item No. 92-443-0: Artichoke (M)
see entry no. 409-0184786-9- no. 6

7. Item No. 93-037-0: Mini Pomegranate spray
The fruit is made of styrofoam covered with latex and the
leaves are made of paper covered with latex. No specific
information provided as to the cost/weight breakdown of the
different materials that comprise the fruit.

The fruit costs and weighs more than the leaves.

8. Item No. 93-071-0: Pomegranate fruits
The fruit is made of styrofoam covered with latex. No
specific information was provided as to the cost/weight breakdown
of the different materials that comprise the fruit.

9. Item No. 93-321-0: Magnolia leaf garland
The leaves are made of paper covered with latex.

ENTRY NO. 409-0186915-0

1. Item No. 904s: Curley branch
This article is made of floral tape, which is composed of
paper covered with latex, and the stem and tendrils are made of paper
and wire.

The stem and tendrils cost and weigh more than the floral
tape.

2. Item No. F014/SA: Small cabbage
entry no. 409-0184789-3 - no. 2

3. Item No. FO 25/G4: Grape garland
see entry no. 409-0184789-3- no. 6

4. Item No. F044: Watermelon garland
The watermelon is composed of styrofoam covered with latex
and the leaves are composed of paper covered with latex. No specific
information was provided as to the cost/weight breakdown of the
different materials that comprise the watermelon.

The leaves cost more than the fruit, while the fruit weighs
more than the leaves.

5. Item No, F040M: Medium Pumpkin
The pumpkin is made of styrofoam covered with latex. The
leaves are made of paper covered with latex. No specific
information was provided as to the cost/weight breakdown of the
different materials that comprise the pumpkin.

The pumpkin costs and weighs more than the leaves.

ISSUE:

What is the tariff classification of the various flower, fruit and
plant products as described above?

LAW AND ANALYSIS:

Classification of goods under the HTSUS is governed by the General
Rules of Interpretation (GRI's). GRI 1 provides that classification
shall be determined according to the terms of the headings and any
relative section or chapter notes. Merchandise that cannot be
classified in accordance with GRI 1 is to be classified in accordance
with subsequent GRI's taken in order.

Heading 6702, HTSUS, provides for "[a]rtificial flowers, foliage
and fruit and parts thereof; articles made of artificial flowers,
foliage and fruit." The articles at issue here are classifiable within
this heading. However, as the instant products are comprised of several
components (fruits or vegetables or flowers and/or leaves, stems,
tendrils, etc...) and materials (styrofoam, latex, paper, etc...), there
in no one subheading within heading 6702, HTSUS, that specifically
describes this merchandise and therefore, classification cannot be
pursuant to GRI 1. We thus look to GRI 2(b), which states in pertinent
part that:

The classification of goods consisting of more than one material
or substance shall be according to the principles of rule 3.

As the articles at issue consist of more than one material or substance
and are prima facie classifiable within two or more subheadings within
heading 6702, HTSUS, GRI 3 is applicable. See, GRI 6. GRI 3 states,
in pertinent part, the following:

When by application of rule 2(b) or for any other reason,
goods are, prima facie, classifiable under two or more headings,
classification shall be effected as follows:

(b) Mixtures, composite goods consisting of different
materials or made up of different components, and goods
put up
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.

In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes (ENs) may be
consulted. The ENs although not dispositive, are to be used to
determine the proper interpretation of the HTSUS. See T.D. 89-80, 54
Fed. Reg. 35127, 35128, (August 23, 1989). EN VIII to GRI 3(b), pg. 4,
provides an interpretation of the term "essential character" stating
that:

The factor which determines essential character will vary as
between different kinds of goods. It may for example, be
determined by the nature of the material or component, its
bulk, quantity, weight or value, or by the role of a
constituent material in relation to the use of the goods.
In reviewing the products at issue, we have determined that they
can be broken down into five different categories for classification
purposes. We will list and discuss each category below.

Group 1

DAI-005 Carrot with leaves
DAI-003 Pumpkin w/o leaves
VR-286 Radish with leaves
F023 Fig spray
F040 Pumpkin garland
F025/G4 Grape garland
93-003-0 Apple branch x 3
91-715-0 Pyracantha spray
92-472-0 Apple Branch x 3
VR-154 Summer Squash
92-203-0 Wild Rose berry Spray
93-038 Tea Seed
93-037-0 Mini pomegranate spray
93-071-0 Pomegranate fruit
F044 Watermelon garland
F040M Medium pumpkin

We have determined that in each of these products, it is the
fruit, vegetable, flower or berry portion that provides the essential
character to these articles. These portions give each product their
distinctive quality and they serve to make them distinctive. In
addition, some of the above products have leaves and/or floral tape-covered wire. However, these items serve "the subordinate role of
embellishing the beauty of the principal object", in this case, the
fruit, vegetable, flower or berry. See, Headquarters Ruling Letter
(HRL) 087923, dated December 19, 1990 and HRL 955578, dated March 23,
1994.

The next issue to be determined is which material represents the
essential character of the fruit, vegetable, flower or berry. In each
of the above articles the fruit, vegetable, flower or berry is made of
styrofoam coated with resin (plastic) then coated with latex. As these
articles are made completely of a plastic material, regardless of which
material identifies the essential character, they will be classified in
subheading 6702.10.2000, HTSUS.

Group 2:

GF-801 Apple x 3 on vine/stick
GF-763 Pear x 4 on vine/stick
GF-768 Squash x 2 on vine/stick

These articles are a composite of apples or pears or squash and
leaves on a vine or stick. While the fruits and vegetables are visible
and distinctive so is the vine/stick. This is a different treatment
than the articles in group 1, where the fruit/vegetable/ flower/berry
clearly identified the article and was given prominence in determining
the essential character. The vine/stick plays more than a subordinate
role in embellishing the fruits and vegetables. It is part of the
appeal of the articles. For example, if we examine the value and weight
of the vine as compared to the fruit or vegetable it costs more and is
substantially larger. For example, the cost and weight breakdown for
the Apple x 3 on a stick is as follows:

cost in cents weight in grams
moulding .08 15
leaves .11 13
dyeing .08 13
floral tape .11 11
form .22
wire, tendril, glue .84 157

The cost and weight breakdown for the Pear x 4 on vine/stick is as
follows:

cost in cents weight in grams
moulding .08 21
leaves .08 18
dyeing .08 18
floral tape .08 12
form .14
wire, tendril, glue .98 225

The cost and weight breakdown for the Squash x 2 on vine/stick is as
follows:
cost in cents weight in grams
moulding .06 10
leaves .11 16
stem/wire & glue .93 150

Based on the above information, and a visual examination of the
samples, it does not appear that a determination of essential character
can be made pursuant to GRI 3(b). Therefore, we turn to GRI 3(c) for
classification of these articles. GRI 3(c) provides the following:

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.

Based on the composition of these articles (styrofoam, moulding,
paper, stem, wire and glue), the competing provisions for their
classification are in subheading 6702.10.2000, HTSUS, or in
6702.90.6500, HTSUS. Based on GRI 3(c), these articles are classified
in subheading 6702.90.6500, HTSUS, as that is the subheading that
occurs last among the subheadings that equally merit consideration.

Group 3:

DAI-001 Cantaloupe with leaves
DAI-200 Cantaloupe with leaves
DAI-004 Watermelon with leaves
DAI-006 Watermelon (s) with leaves
F014/ SA Small cabbage
F014 Large cabbage
93-010-0 Kale
92-345-0 Artichoke
91-406-0 Artichoke
92-443-0 Artichoke

Based on Customs examination, it was determined that the fruit or
vegetable portion of the subject articles has a fabric component
comprised of non-man made textile. Therefore, the fruit or vegetable
portion is composed of styrofoam that is covered with non-man made
textiles and a latex coating. For example, the cantaloupes and
watermelons are covered with a non-man made textile that is both colored
and textured and then coated with latex.

In Headquarters Ruling Letter (HRL) 956050, dated May 26, 1995,
Customs dealt with the classification of a scarecrow decorative pick.
The scarecrow consisted of two styrofoam balls, which comprised the head
and body, and its face was covered with colored paper. It had a burlap
shirt and hat, and a tie and hair of corn husk material. It measured
approximately six inches in height and sat atop a wooden stick
measuring approximately seven inches in length.

Customs determined that the scarecrow pick was classifiable in
subheading 3926.40.00, HTSUS, the provision for "Other articles of
plastics and articles of other materials of headings 3901 to 3914:
Statuettes and other ornamental articles." We determined this
classification based on GRI 3(b) and stated the following:

Although covered by paper, burlap, and corn husk materials,
the styrofoam comprises the greatest share of the article's bulk,
weight,
and value, and provides the essential shape upon which the other
items
are fastened to decorate. Therefore the styrofoam component gives
this composite articles its essential character.

Therefore, even though the styrofoam was covered with paper and other
materials, Customs still concluded that the styrofoam provided the
essential character to the scarecrow pick product and it was considered
to be of plastic.

Moreover, in HRL 958043, dated December 5, 1995, Customs dealt
with the classification of a pumpkin and gourd made of styrofoam that
was covered with paper that was painted. Based on the HRL 956050,
Customs concluded that these articles were
classifiable according to GRI 3(b) and that the styrofoam provided the
pumpkin and gourd's essential characters. In HRL 958043 Customs stated
the following:

While the paper does provide aesthetic appeal and marketability to
the pumpkins, it is the styrofoam that comprises the greatest
share of the bulk, weight and value and it provides the essential
shape upon which the paper and paint are placed.

Therefore, the pumpkin and gourd were classified in subheading
6702.10.2000, HTSUS.

Based on the rationale and holding in the above two cases, it is
our position that the articles described in this group are also
classifiable based on their styrofoam core. Thus, these articles are
classified in subheading 6702.10.2000, HTSUS.

Group 4

92-245-0 Amaryllis x 3
93-321-0 Magnolia leaf garland

In Headquarters Ruling Letter (HRL) 955578, dated March 23, 1994,
Customs dealt with the classification of four types of artificial
flowers. The flowers at issue therein were described as a Hollanda
iris, a pink rose, a magnolia and a persicaria spray composed of small
groupings of berries and surrounded by leaves. In determining that the
flower portions of the first three articles represented their essential
characters, we stated the following:

The flowers give these products their unique quality and they
serve to make them distinctive. The leaves and the floral tape-covered wire serve "the subordinate role of embellishing the
beauty of the principal object", the flower. See, HRL 087923.

In the instant case, we have also determined that it is the
flower portion of the Amaryllis x 3 that provides its essential
character. The Customs laboratory analyzed the Amaryllis x 3 and
determined that the flower petals are composed of a woven fabric
composed wholly of natural cellulosic fibers with a rubber-type
application. Therefore, this artificial flower cannot be classified in
either subheadings 6702.10.2000, HTSUS, or 6702.90.3500, HTSUS. Based
on its composition, this style of flower is correctly classified in

subheading 6702. 90.6500, HTSUS. See, HRL 957884, dated September 29,
1995, wherein a Magnolia Spray composed of a mat of nonwoven cellulosic
fibers coated with rubber was classified in subheading 6702.90.6500,
HTSUS.

The next article is the magnolia leaf garland. Based on our
laboratory analysis, the leaves are composed of nontextile vegetable
fibers and are coated with a polyethylene/propylene type of plastic
resin. 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 leaves is made of a
sheet of cellulosic vegetable fibers of Chapter 47, the base material of
the leaves can be considered to be made of paper. Therefore, the Legal
Notes to Chapter 48 are applicable in determining whether the leaves are
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).

Accordingly, if the plastic coating on the leaves is more than
half their total thickness, they are not considered to be made of paper
and would be considered to be made of plastic and would be classifiable
in subheading 6702.10.2000, HTSUS. If the plastic coating is less than
half the total thickness of the leaves, they would be considered to be
made of paper and would be classifiable in subheading 6702.90.6500,
HTSUS.

The laboratory analysis determined that the thickness of the
leaves ranged from 0.013 millimeters (mm) to 0.070 mm. The thickness of
the coating ranged from 0.008 mm to 0.039 mm. The lab measured 10
different cross-sectional areas of a sample leaf. The laboratory found
that five areas had a coating thickness greater than half of the
thickness of the entire leaf, four had a coating thickness measuring
less than half of the thickness of the entire leaf and the coating on
one area measured exactly half of the thickness of the entire leaf. As
a result of this analysis, it is our position that the leaves would be
considered to be of plastic and this article is classifiable in
subheading 6702.10.2000, HTSUS. See, HRL 954226, dated December 29,
1993, wherein we dealt with the classification of, inter alia, one
flower petal that was composed of paper (which in turn was made up of
vegetable fibers) that was coated with plastic. The lab analyzed this
petal and determined that the plastic measured less than half of the
total thickness of the petal. Based on Legal Note 1(f) to Chapter 48,
HTSUS, the petal was considered to be made of paper and was classified
in subheading 6702.90.6500, HTSUS.

Group 5

GF-790 Large stick
GF-792 Small stick
GF-793 Mini stick
904l Curley branch
904S Curley branch

These items are composite goods made up of wire, paper, floral
tape and glue. There is not one component that predominates and there
is not one material that
provides the essential character to these items. Accordingly,
classification is determined by GRI 3(c). Based on the different
material components of these articles, they are classified in subheading
6702.90.6500, HTSUS.

HOLDING:

You are instructed to deny the protest, except to the extent
reclassification of the merchandise as indicated above results in a net
duty reduction and partial allowance.
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 entry in
accordance with the decision must be accomplished prior to mailing 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 the ACS and the public via the Diskette
Subscription Service, Lexis, Freedom of Information Act and other public
access channels.

Sincerely,

John Durant, Director
Tariff Classification Appeals
Division

creates the major bulk and weight of the products.

HQ 958050: Application for further review of protest no. 5501-94-100417;Chapter 47 and 48; Legal Note 1(f) to Chapter 48; ENs to chapter 47and 48; Heading 6702; HRLs 087923, 954226, 955578, 956050,957884 and 958043

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