&&The product is a 40 inch tall decorative dry foliage arrangement. According to the information and sample provided, the stems are made of thin metal rods covered by Ulmus Mexicana (Mexican Elm) leaves. At the tip of the stems are imitation pink flower buds. The flower buds are made by cutting the leaves of a Borassus Flabellifer tree (from the palm tree family) into petal shapes. They are then assembled into flower shapes, dipped in colored water to achieve their pink color and then dried. Long leaves of Corypha (also from the Palm Tree family) are added to the "foliage" bouquet.

&&As the arrangement is not made with real flowers, it is excluded from heading 06.03. It is provided for under Heading 06.04 as the Explanatory Notes (EN) to that heading state that: "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.)". As the palm leaves constitute the two most visible parts of the product (the flowers and the whole palm leaves), the good meets the terms of the EN as they are primarily made of palm leaves.