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NY E87538




October 15, 1999

CLA-2-39:RR:NC:SP:222 E87538

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.90.65000

Mr. Joseph A. Arria
Syratech Corporation
P. O. Box 9114
East Boston, MA 02128-9114

RE: The tariff classification of an artificial tree from China.

Dear Mr. Arria:

In your letter dated September 13, 1999, on behalf of your client International Silver Company, you requested a classification ruling.

The submitted sample is an artificial tree made of wire. This tree measures 13 inches in height. The wire is coated with white sparkling resin. At the tip of each branch there is a resin candy in the shape of gumdrops. The gumdrop ornaments are in a variety of colors. You suggest classification under 9505.90.6000 as a festive article (an Easter tree). Deciduous trees and gumdrops are not connected with Easter or any other holiday. The tree is therefore not classified as a festive article.

The applicable subheading for artificial tree with the ornaments will be 6702.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides 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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