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NY A80918




March 28, 1996

CLA-2-67:RR:NC:TP:343 A80918

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.90.6500

Mr. Marcio F. Fajardo
Meston And Brings, Inc.
P. O. Box 24363
Seattle, WA 98124

RE: The tariff classification of floral-type pick artificial flowers from China.

Dear Mr. Fajardo:

In your letter dated February 29, 1996, on behalf of your client Tapscott's, Inc., you requested a tariff classification ruling.

You have submitted a sample of artificial flowers that is identified as style # N-47/1140d, Nature's Best Pick Assortment. This sample contains two floral-type picks of artificial flowers that are identified as item (a) and (b).

Item (a) floral-type pick contains one styrofoam bird, six dried nuts, two bundles of dried wood twigs, one pine cone, one dried cone, three polyvinyl chloride (pvc) pine branches that have been twisted with wire and three polyester holly leaves. These items are tied with metal wire and snapped on a plastic coated wire stem.

Item (b) floral-type pick contains one styrofoam bird, two cones, six dried nuts, one bundle of dried wood twigs, three polyvinyl chloride (pvc) gold tipped spruce branches that have been twisted with wire and three polyester holly leaves. These items are tied with metal wire and/or snapped on a plastic coated wire stem.

You suggest classification in subheading 0604.99.3000. In our opinion the natural components do not impart the essential character to the item. The other components also merit consideration. Following GRI 3 (C) the picks are classifiable under the last subheading applicable.

The applicable subheading for style # N-47/1140d, items (a) and (b), will be 6702.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for
artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: other, other. The rate of duty will be 17 percent ad valorem.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Masterson at 212-466-5892.

Sincerely,

Roger J. Silvestri
Director

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