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March 10, 1999

CLA-2-67:RR:NC:SP:222 D87789

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.90.6500

Ms. Machelle Blair
Wal Mart Stores, Inc.
702 SW 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of artificial foliage from China.

Dear Ms. Blair:

In your letter dated February 15, 1999, you requested a tariff classification ruling.

You have submitted a sample that is identified as style number AS6806. It is a harvest wheelbarrow arrangement. The wheelbarrow is composed of wood. Inside the wheelbarrow is an artificial foliage arrangement. This fall arrangement consists of 12 pumpkins, 3 ears of corn, 6 pomegranate, 3 clusters of grapes, 35 berries, nuts (all made of styrofoam), foliage and 1 scarecrow. The items are in a variety of sizes and shapes. The fall colored leaves are made of polyester woven fabric. The scarecrow is dressed in fall colored clothing and hat. He holds a sign in his left hand with the words “Happy Harvest” and a pumpkin printed on it. In our opinion, the essential character of the harvest wheelbarrow arrangement is imparted by the artificial foliage, fruit, nuts and vegetables.

This sample is returned as you requested.

The applicable subheading for the wheelbarrow harvest arrangement will be 6702.90.6500, 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, other. The rate of duty will be 17 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 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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