HQ 087917: Classification of Bridal Sprays; Bridal Bouquets; Bridal Altar Accessories, Cake Trimmings; Headwear; Artificial Flowers and Foliage

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 087917

                        December 18, 1990

CLA-2 CO:R:C:G 087917  WAW

CATEGORY:  Classification

TARIFF NO.:  6702.90.4000

Mr. John R. Ramirez
James G. Wiley Co.
P.O. Box 90008
Los Angeles, CA  90009

RE:  Classification of Bridal Sprays; Bridal Bouquets; Bridal
     Altar Accessories, Cake Trimmings; Headwear; Artificial
     Flowers and Foliage

Dear Mr. Ramirez:

     This letter is in response to your inquiry, on behalf of
your client, Western Trimming Corp., of August 2, 1990, regarding
the classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) of bridal sprays.  Samples of
the articles at issue were submitted to us along with your
request.

FACTS:

     The samples submitted are designated as Style Numbers 14292,
14501, 14503, 14505AB, and Style Number 14506AB.  Style Number
14292 is described as a "bridal spray with pearls 12 inches by 5
inches" and is composed of rayon satin, nylon sheer and plastic
pearl material.  Style Number 14501 is described as a "bridal
spray" and is composed of rayon satin, nylon sheer, polyester and
rayon satin, and plastic pearl material.  Style Number 14503 is
described as a "bridal spray" and is composed of rayon satin,
plastic pearl and nylon sheer material.  Style Number 14505AB is
described as a "bridal spray" and is composed of polyester and
rayon satin, plastic pearl and sequin material which consists of
polyester film and polyvinyl chloride film.  Style Number 14506AB
is described as a "bridal spray" and is composed of rayon satin,
plastic pearl and sequin material which consists of polyester
film and polyvinyl chloride film.  All of the bridal sprays are
composed of artificial flowers and foliage of man-made fibers.
In addition, in a few of the bridal sprays artificial pearls and
sequins of man-made materials are arranged between the artificial
flowers and foliage.  The whole flower and foliage arrangement is
bound with a paper-covered wire tie.

     The importer maintains that these articles are principally
used in wedding bouquets, wedding table accents and centerpieces,
altar and pew decorations, wedding cake decorations and candle
holder decorations.  These articles will be imported from Taiwan
and/or Korea.

ISSUE:

     What is the classification under the HTSUSA of bridal
sprays consisting of artificial flowers and foliage with
artificial pearls and sequins of man-made materials.

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.

     In the instant case, we find no headings within the
nomenclature whose terms would specifically include bridal sprays
such as these.  In addition, this merchandise is not covered by
any Legal Notes, at either the Section or Chapter level.  GRI 1
is, therefore, inconclusive, and the remaining GRI's, taken in
order must be referred to.

     Composite goods are classified by reference to GRI's 2 and
3.  Under GRI 2, any reference to a material or an article made
of a material includes goods made wholly or in part of that
material.  GRI 2(b), HTSUSA, provides in pertinent part that
"[t]he classification of goods consisting of more than one
material or substance shall be according to the principles of GRI
3."

     GRI 3 applies when goods are classifiable under two or more
headings of the tariff schedule.

     GRI 3, HTSUSA, 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:

          (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.

     Since the artificial flowers and foliage, paper-covered
wire, and artificial pearl objects fall under separate headings
in the tariff schedule which describe only a portion of the
materials in the entire bridal spray arrangement, the headings
are to be regarded as equally specific under GRI 3(a).
Therefore, GRI 3(a) fails in establishing classification, and GRI
3(b) becomes applicable.

     The Explanatory Notes, although not legally binding,
represent the official interpretation of the tariff at the
international level.  The Explanatory Notes offer guidance in
understanding the scope of the provisions within each chapter of
the schedule.  The Explanatory Notes define composite goods to
include goods made up of different components, even if the
components are separable, as long as they are adapted one to the
other, are mutually complementary, and together form a whole that
would not normally be offered for sale in separate parts.

     In the instant case, the bridal sprays qualify as
composite goods, since the individual components create a floral
arrangement that derives its aesthetic value from the mutually
complementary positioning of the components.  Furthermore, even
though the individual components may be sold separately, the
value of any individual component appears limited when compared
to the overall value of the components when arranged together.
Thus, the components may be sold separately, but in this case,
they do not appear to be of the type normally offered for sale in
separate parts.

     GRI 3(b) governs the classification of composite goods.
GRI 3(b) states in pertinent part:

     (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.

     GRI 3(b) requires classification of a composite good as
though it consists of the component that gives the article its
essential character.  The Explanatory Notes state that the
factors determining essential character may vary as between
different kinds of goods.  The Notes suggest that essential
character may be determined by the nature of a components or
material, its bulk, quantity, weight, or value, or by the role of
a constituent material in relation to the use of the goods.  In
general, essential character has been construed to mean the
attribute which strongly marks or serves to distinguish an
article.

     It is the determination of this office that the artificial
flowers and foliage impart the essential character to the
bridal spray arrangements.  The artificial flowers and foliage
constitute the principal bulk, quantity and weight of the
arrangement.  Moreover, the paper-covered wire component, and
artificial pearls and sequins serve the subordinate role of
embellishing the beauty of the principal object, the artificial
flowers and foliage.  Due to the enactment of a recent amendment
to the tariff schedule, subheading 6702.90.4000, HTSUSA, now
includes both artificial flowers and foliage of man-made fibers.
See Section 479C of the Customs and Trade Act of 1990 (Pub. L.
No. 101-382).  Thus, it is the determination of this office that
the artificial flowers and foliage constitute the essential
character, and the subject merchandise is properly classified
under subheading 6702.90.4000, HTSUSA.

HOLDING:

     The bridal sprays are classified under subheading
6702.90.4000, HTSUSA, as Artificial flowers, foliage and fruit
and parts thereof: Of other materials: Other: Of man-made fibers.
The rate of duty is 9 percent ad valorem.

                                   Sincerely,




                                   John Durant, Director
                                   Commercial Rulings Division