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NY C88310


June 29, 1998

CLA-2-67:RR:NC:SP:222 C88310

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.90.3500

Mr. Joel K. Simon

Mr. Arlen T. Epstein

Serko & Simon LLP

One World Trade Center, Suite 3371

New York, NY 10048

RE: The tariff classification of artificial flowers from China.

Dear Mr. Simon and Mr. Epstein:

In your letter dated May 26, 1998, on behalf of your client Russ Berrie and Company, Inc., you requested a tariff classification ruling.

The submitted sample is a Valentine's Day Shadowbox. It is
identified as item number 15273(a). This item is composed of
a wooden frame box that measures approximately 6-5/8" x 6-5/8". It is approximately 2-1/4" in depth. The front of the shadowbox is covered by a window made of clear acrylic. The message on the front of the shadowbox window reads "...and the greatest of these...is love." Inside the shadowbox is a red rose floral decoration in the shape of a heart. The essential character of this article is imparted by the artificial heart-shaped flowers

The sample is returned as requested.

The applicable subheading for the shadowbox with the heart-
shaped red roses will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers,...of other materials: other: of man-made fibers. The rate of duty will be 9 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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