H313526

HQ H313526 March 23, 2021 OT:RR:CTF:FTM H313526 TSM CATEGORY: Classification TARIFF NO.: 0603.90.0000 Ms. Susanne Gellert German American Chamber of Commerce, Inc. 80 Pine Street, 24th Floor New York, NY 10005 Re: Revocation of NY N307028; Tariff classification of Infinity Rose Flower Box from Germany Dear Ms. Gellert: This is in reference to New York Ruling Letter (“NY”) N307028, issued to Soeller, Radtke und Krieg GbR (Schonungen, Germany), on November 21, 2019. In that ruling, U.S. Customs and Border Protection (“CBP”) classified a product described as Infinity Rose Flower Box under subheading 0604.90.6000, Harmonized Tariff Schedule of the United States (Annotated) (“HTSUSA”), which provides for “Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: Other: Other: Other.” We have reviewed NY N307028 and found it to be incorrect. For the reasons set forth below, we are revoking NY N307028. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625 (c)(1)), as amended by section 623 of title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice was published in the Customs Bulletin, Volume 55, No. 6, on February 17, 2021, proposing to revoke NY N307028, and revoke any treatment accorded to substantially identical transactions. No comments were received in response to the notice. FACTS: In NY N307028, the Infinity Rose Flower Box at issue was described as follows: The subject merchandise is the Infinity Rose Flower Box. The product is a cardboard box that contains four roses affixed to sponge, a greeting card, an instruction card, an envelope, and a single ribbon. You have stated that the bouquet consists of fresh roses treated with a mixture glycerine and coloring agents that serve to extend the durability of the product. ISSUE: What is the tariff classification of the Infinity Rose Flower Box? LAW AND ANALYSIS: Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined 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 2 through 6 may then be applied in order. The 2020 HTSUS provisions under consideration are as follows: 0603 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared * * * 0604 Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared * * * Note 2 to Chapter 6 provides as follows: Any reference in heading 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not apply to collages or similar decorative plaques of heading 9701. * * * In understanding the language of the HTSUS, the Explanatory Notes (“ENs”) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although neither dispositive nor legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The EN to heading 06.03 states as follows: The heading covers not only cut flowers and buds as such, but also bouquets, wreaths, floral baskets and similar articles (e.g., posies and buttonholes) incorporating flowers or flower buds. Provided that such bouquets, etc., have the essential character of florists’ wares, they remain in the heading even if they contain accessories of other materials (ribbons, paper trimmings, etc.). Cut branches of trees, shrubs or bushes, if bearing flowers or flower buds (e.g., magnolia and certain types of roses), are treated as cut flowers or flower buds of this heading. The heading excludes flowers, petals and buds of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes, provided that, in the condition in which they are presented, they are not suitable for bouquets or for ornamental use (heading 12.11). The heading also excludes collages and similar decorative plaques of heading 97.01. * * * The EN to heading 06.04 states as follows: This heading covers not only foliage, branches, etc., as such, but also bouquets, wreaths, floral baskets and similar articles incorporating foliage or parts of trees, shrubs, bushes or other plants, or incorporating grasses, mosses or lichens. Provided that such bouquets, etc., have the essential character of florists’ wares, they remain in the heading even if they contain accessories of other materials (ribbons, wire frames, etc.). Goods of this heading may bear decorative fruits, but if they incorporate flowers or flower buds they are excluded (heading 06.03). The heading covers natural Christmas trees, provided that they are clearly unfit for replanting (e.g., root sawn off, root killed by immersion in boiling water). The heading also excludes plants and parts of plants (including grasses, mosses and lichens) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes (heading 12.11) or for plaiting (heading 14.01), provided that, in the condition in which they are presented, they are not suitable for bouquets or for ornamental purposes. The heading also excludes collages and similar decorative plaques of heading 97.01. * * * In NY N307028, CBP classified the Infinity Rose Flower Box at issue under heading 0604, HTSUS, which provides for “Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.” Upon review, we note that while heading 0604, HTSUS, provides in relevant part for “… other parts of plants, without flowers of flower buds…,” the Infinity Flower Box contains roses. Accordingly, we find that it is not classified under heading 0604, HTSUS. Heading 0603, HTSUS, provides for “Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.” Upon review, we find that the roses in the Infinity Rose Flower Box at issue are classified in this heading. Specifically, because they are treated with a mixture of glycerin and coloring agents by means of a conservation process, and are no longer “fresh roses” for tariff classification purposes, the roses at issue are classified under subheading 0603.90.0000, HTSUSA, which provides for “Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: Other.” The Infinity Rose Flower Box at issue is a composite good consisting of a cardboard box that contains four roses affixed to sponge, a greeting card, an instruction card, an envelope, and a single ribbon. The tariff classification of composite goods is governed by GRI 3, which provides, in pertinent part: 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, com

Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (“GRIs”).  GRI 1 provides that the classification of goods shall be determined 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 2 through 6 may then be applied in order.  The 2020 HTSUS provisions under consideration are as follows:0603 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared* * *0604 Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared* * * Note 2 to Chapter 6 provides as follows: Any reference in heading 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not apply to collages or similar decorative plaques of heading 9701. * * * In understanding the language of the HTSUS, the Explanatory Notes (“ENs”) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although neither dispositive nor legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The EN to heading 06.03 states as follows: The heading covers not only cut flowers and buds as such, but also bouquets, wreaths, floral baskets and similar articles (e.g., posies and buttonholes) incorp