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NY C89667


July 30, 1998

CLA-2-67:RR:NC:SP:222 C89667

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.10.2000

Ms. Kristen Gibson

Bath & Body Works

7 Limited Parkway East

Reynoldsburg, OH 43068

RE: The tariff classification of paper mache' fruit from the Philippines.

Dear Ms. Gibson:

In your letter dated June 26, 1998, you requested a tariff classification ruling.

The submitted samples are identified as style #109055, pear mache' fruit and style #109056, apple mache' fruit. The fruits have a plastic base which give them shape, a wire stem and one leaf. The base is covered with paper mache' and then painted with a metallic paint. A silver colored cord is attached to the top of the fruits. The fruits will be affixed to the gift sets as decorations. In our opinion, the essential character of this item is imparted by the plastic base.

The samples are returned as you requested.

The applicable subheading for the paper mache' fruits, will be 6702.10.2000, 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 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,


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