Importer Vies for Its Preferred HTS Classification of Painted Dried Botanicals at CIT
CBP misclassified imports of dried botanicals that are painted, dyed or glittered, importer Second Nature Designs argued in a Sept. 26 complaint at the Court of International Trade. The botanicals were liquidated under Harmonized Tariff Schedule subheading 0604.90.6000, dutiable at 7%, though Second Nature believes they should be classified under subheading 0604.90.3000, free of duty, the complaint said (Second Nature Designs v. United States, CIT #18-00131).
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Second Nature's preferred subheading, 0604.90.3000, 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: dried or bleached." CBP classified them in subheading 0604.90.6000 as "other," not dried or bleached.
Second Nature said that nothing in its preferred subheading "prohibits the dyeing, painting, lacquering or covering of these foliage goods in glitter or other matter." Further, the goods can only be put in a "basket provision" such as CBP's subheading if no other provision specifically covers the merchandise. "Given that HTS Subheading 0604.90.30 is a more specific provision which covers the dried or bleached botanicals or foliage, which have been further worked by dyeing, painting, or being subjected to glitter, the subject merchandise is classified under 0604.90.30," the complaint said.
Second Nature also cited Note 2 to Chapter 6 of the HTS, which says that any reference to 0604 shall be understood as including a reference to bouquets, floral baskets, wreaths and similar goods made wholly or partly of goods of that kind, "account not being taken of accessories of other materials." The importer said that bouquets if made in any part of a good under this heading will be classified in that heading without regard to the treatment of "mixtures" and "composite goods" laid out "at General Rules of Interpretation 3(b) and 3(c) to the HTS."