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April 1, 1999

CLA-2-83:RR:NC:MM:113 D89590

CATEGORY: CLASSIFICATION

TARIFF NO.: 8306.29.0000; 6701.00.3000

Mr. James Gassert
Horizon Air Freight, Inc.
152-15 Rockaway Blvd.
Jamaica, NY 11434

RE: The tariff classification of decorative articles from China, Hong Kong, or Korea

Dear Mr. Gassert:

In your letter dated March 19, 1999, on behalf of Unique Specialty Products, Ltd., you requested a tariff classification ruling.

The submitted samples are an ornamental, imitation tree branch and bird that will be used to create a decorative winter scene for a perfume advertisement display in retail stores. The bird is made of red feathers and measures 1.5 inches in length. The tree branch is made of base metal covered with white paper and glitter to produce a snow effect. It is approximately 7 inches long. For classification purposes, the tree branch does not meet the definition of artificial flowers or foliage.

The applicable subheading for the imitation tree branch will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal, other. The rate of duty will be free.

The applicable subheading for the artificial bird will be 6701.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of feathers or down. The rate of duty will be 4.7 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 James Smyth at 212-637-7008.

Sincerely,

Robert B. Swierupski
Director

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