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NY D83736




November 18, 1998

CLA-2-67:RR:NC:SP:222 D83736

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.90.6500

Ms. Lisa Peterson
Midwest of Cannon Falls
P. O. Box 20
Cannon Falls, MN 55009-0020

RE: The tariff classification of artificial fruit from the Philippines.

Dear Ms. Peterson:

In your letter dated October 12, 1998, you requested a tariff classification ruling.

You have submitted two samples that are composed of plastic.

The first sample, a pineapple, is identified as item #8830C99WH. The pineapple has a golden color with a green top. It measures approximately 10 inches high with a circumference of approximately 13 inches. The base is designed so the artificial fruit can be placed upright on a table top.

The second sample, a pear, is identified as item #8762C99WH. The pear has a yellow and green color. It measures approximately 3-1/2 inches high and approximately 2 inches wide. The base is a flat surface so the pear can be placed in an upright position on a table top or mantle.

You state that both items are made by coating a plastic mold with capiz (a material derived from sea shells) and then laminating both. Our examination shows that the pineapple is made using a hollow plastic mold and has plastic leaves glued to the top. The pear is made using a solid styrofoam mold to which a stem has been glued. The essential character of both items is imparted by the capiz coating.

You state that these items will appear in your Christmas catalog but will not be shown hanging from a tree. Neither item has any means of attachment for hanging and neither motif is associated with Christmas festivities. Neither item is classifiable as festive articles in heading 9505 Harmonized Tariff Schedule of the United States (HTS).

The applicable subheading for the artificial pineapple and pear fruit will be 6702.90.6500, 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.

Articles which are classifiable under subheading 6702.90.6500, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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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