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NY 893967




February 22, 1994

CLA-2-67:S:N:N6:343 893967

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000; 6702.10.2000; 6702.90.3500

Ms. Joan Rutherford
Karl Schroff & Associates, Inc.
1801 W Norton Rd., Suite 100
Springfield, MO 65803

RE: The tariff classification of a plastic banana and four sprays of artificial leaves with berries or nuts from China or Thailand.

Dear Ms. Rutherford:

In your letter dated January 4, 1994, on behalf of Teters Floral Products, Inc., you requested a classification ruling.

You have submitted five samples. Item JH-53 (PVC Natural Banana) is a hollow molded plastic banana. This item is molded in one piece. Item 907 11 (Flocked Nut Spray) is a spray consisting of real nuts covered with man made fiber flocking. They are on paper-wrapped wire stems with woven polyester fabric leaves. Item 907 13 (Black Berry Spray) and item 907 24 (Wild Rasberry Spray) are sprays consisting of polystyrene berries coated with a hard plastic shell on paper-wrapped wire stems. Each spray also has woven polyester fabric leaves.

Item 907 20 (Berry/Onion Grass Spray) is a spray consisting of a small polystyrene berries coated with a hard plastic shell on a paper-wrapped wire stem. It also has plastic fronds and polyester threads protruding between the berries on the stem. This item is predominantly composed of the plastic berries and the plastic fronds.

The applicable subheading for the molded plastic banana item JH-53 will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental articles (of plastics). The duty rate will be 5.3 percent ad valorem.

The applicable subheading for item 907 20, which is predominately of plastics, will be 6702,10.2000 HTS, which provides for artificial flowers, foliage and fruit and parts thereof, articles made of artificial flowers foliage or fruit, of plastics, assembled by binding with flexible materials such as wire, paper, textile materials, or foil or by gluing or by similar methods. The duty rate will be 8.4 percent ad valorem.

The applicable subheading for the sprays with woven polyester fabric leaves and nuts or berries (items 907 11, 907 13, and 907 24) will be 6702,90.3500 HTS, which provides for artificial flowers, foliage and fruit and parts thereof, articles made of artificial flowers foliage or fruit, of other materials, other, of man-made fibers. The duty rate will be 9 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


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