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August 25, 1999

LA-2-67:RR:NC:SP:222 E85555

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.10.2000

Ms. Sonya Clarke
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of a 25" Candle Berry Wreath Hurricane from China.

Dear Ms. Clarke:

In your letter dated August 2, 1999, you request a tariff classification ruling.

The sample that you submit, Style #112044 (Cream) 25" Candle Berry Wreath Hurricane, consists of an artificial oval shaped wreath that measures approximately 25" in circumference. The wreath is decorated with mica flaked cream colored artificial berries and maple leaves adorning wire branches. You state that the wreath is comprised of 35% plastic resin, 28% wire, 20% mica, 12% paper and 5% styrofoam, and will be used as a base accessory for a glass hurricane. The wreath will also be imported in Style #112043 (Red).

In our opinion, the essential character is imparted by the plastic component.

The applicable subheading for Style #112044 (Cream) and Style #112043 (Red ) 25" Candle Berry Wreath Hurricane 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 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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