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NY E87782




October 28, 1999

CLA-2-67:RR:NC:SP:222 E87782

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.90.3500; 8505.19.0000

Ms. Eva Gruenberg-Ho
Martimmax Enterprises
9 Jeri Lane
Old Bridge, NJ 08857

RE: The tariff classification of ornaments with artificial flowers/magnets from the Philippines.

Dear Ms. Gruenberg-Ho:

In your letter dated September 9, 1999, and received in this office on September 28, 1999, you requested a classification ruling.

You have submitted several samples of items made with artificial flowers and a picture frame made of volcanic rocks.

Your letter of inquiry states that each style of the ornaments made with artificial flowers will consists of two designs. One will include a magnet attached to the back, while the other will have a metal wire on the back.

Style FN-02-07 is a shell shaped ornament made of capiz shells with miniature artificial flowers and ribbons on the front.

Style HRT-02-07 is a heart shaped ornament made of capiz shells with miniature artificial flowers and ribbons on the front.

Style HT-0207 is a hat shaped ornament made of capiz shells. The edge of the hat is decorated with man-made fiber lace. The decorations include miniature artificial flowers and ribbons on the front.

Style SYHT-0207 is a hat shaped ornament made of sinamay with miniature artificial flowers and ribbons on the front. The brim of the hat is decorated with man-made fiber lace.

SY-0207 is free form shaped ornaments made of sinamay. They are decorated with miniature artificial flowers and ribbons on the front.

SPD02-07 is spade shaped ornaments that are made with miniature artificial flowers and ribbons on the front.

FNABC is two fan-shaped ornaments. They are composed of wooden sticks interwoven with ribbon trimming on the edge. The front is decorated with miniature artificial flowers and ribbons.

In our opinion the artificial flowers impart the essential character to the ornaments with the metal wire on the back. The magnets impart the essential character to the ornaments with the magnets attached to the back.

Classification of the picture frame made of volcanic rocks, will be under a separate ruling number. It will be answered by Jacob Bunin. NIS Jacob Bunin has retained the sample.

The samples and photographs are returned as you requested.

The applicable subheading for the ornaments without the magnets will be 6702.90.3500, 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: of man-made fibers. The rate of duty will be 9 percent ad valorem.

The applicable subheading for the ornaments with the magnets will be 8505.19.0000, HTS, which provides for electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electromagnetic lifting heads; parts thereof: permanent magnets and articles intended to become permanent magnets after magnetization: other. The duty rate will be 4.9 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 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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