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NY C82638




January 13, 1998

CLA-2-67:RR:NC:SP:222 C82638

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.10.2000; 6702.90.3500

Ms. Nancy Welch
Michaels Stores, Inc.
8000 Bent branch Drive
Irving, TX 75063

RE: The tariff classification of assorted artificial fall picks from China

Dear Ms. Welch:

In your letter dated December 9, 1997, you requested a tariff classification ruling.

You have submitted two groups of samples. Sample no. 1, is identified as item #970375A, Fall Pumpkin picks. The picks are composed of 50 percent natural pinecone/straw /cornhusk, 30 percent polyester, 15 percent plastic and 5 percent wire. Their design includes flowers, berries and plastic orange colored pumpkins with jack-o-lantern faces. The fall colored leaves are made of woven man-made fibers and the stems are made of wire that has been covered with plastic. The essential character of these fall picks is imparted by the fall colored leaves and flowers composed of man-made fibers.

Sample no. 2, is identified as item #960800A-C, Pumpkin Picks. You have submitted three styles. They are composed of 90 percent styrofoam, 5 percent natural twig and 5 percent wire. Pick (A) has one pumpkin on a stem, pick (B) has two pumpkins on stems and pick (C) has three pumpkins on stems. The stems are made of wire that has been covered with plastic. The plastic pumpkins are in various sizes and have been glued onto the stems. The essential character of these pumpkin picks is imparted by the plastic components. The applicable subheading for the Fall Pumpkin Picks, style #970375-A will be 6702.90.3500, 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: man-made fibers. The rate of duty will be 9 percent ad valorem.

The applicable subheading for the Pumpkin Picks, style #960800A-C 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 rate of duty will be 8.4 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,

Robert B. Swierupski
Director,

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