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NY A89095


November 27, 1996

CLA-2-67:RR:NC:2:222 A89095

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.90.3500; 6214.30.0000

Ms. Beth Glover

Trans-Border Customs Services, Inc.

656 Elmwood Avenue, Suite 200

Buffalo, NY 14222

RE: The tariff classification of headwear and shawl from Canada.

Dear Ms. Glover:

In your letter dated October 29, 1996, you requested a tariff classification ruling.

You have submitted three samples identified as nos. 1, 2 and 3. Sample no. 1, style #6620200 is a floral crown that is composed of plastic and man-made woven fabric. This item contains flowers and leaves that are made of man-made woven fabric. The stems of the flowers are made of plastic. These man-made flowers have been glued to the plastic stems. The man-made woven fabric is wrapped around the flower stems to form a head band. The flowers give this item its essential character.

Sample no. 2, style #6620300 is a floral shawl. The shawl is composed of woven fabric that contains 65 percent polyester and 35 percent cotton. The shawl is designed with strips of woven fabric and it is decorated with small flowers. The flowers and leaves are composed of man-made woven fabric. The stems of the flowers are made of wire that has been wrapped with paper.

Sample no. 3, style #1624100 is a floral crown that is composed of straw and man-made woven fabric. The straw is braided to form a head band. The band contains flowers that are made of man-made woven fabric and the stems are made of wire that has been wrapped with paper. The essential character is mparted by the man-made flowers.

The applicable subheading for both of the floral crowns 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 material, other: of man-made fibers. The general rate of duty will be 9 percent ad valorem.

The applicable subheading for the shawl will be 6214.30.0000, HTS, which provides for shawls, scarves, mufflers, mantillas, veils and the like: of synthetic fibers. The general rate of duty will be 8.5 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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