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NY E88456




October 12, 1999

CLA-2-67:RR:NC:SP:222 E88456

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.90.3500; 6702.10.2000

Michele Smith
Sears, Roebuck and Co., Inc.
3333 Beverly Road
Hoffman Estates, IL 60179

RE: The tariff classification of artificial flowers from China.

Dear Ms. Smith:

In your letter dated September 22, 1999, you requested a correction of classification ruling number NY E84659, dated August 3, 1999, which inadvertently contained a typographical error in the classification of stock numbers 91163 and 91164. This ruling now includes the correct classification number for stock numbers 91163 and 91164.

You have submitted four samples of artificial flowers.

Stock number 91163 is a topiary design made of artificial fruit. It is composed of 70% styrofoam, 10% polyester and 10% terracotta. The apples are composed of plastic, and adorned with man-made fiber woven leaves and ribbon. This article is sprinkled with glitter. The base is an antique-look gold leaf urn. An artificial bird is perched on a branch near the urn. This tabletop decoration is 21 inches high.

Stock number 91165 is an artificial flower arrangement. It is an amaryllis bush with plastic leaves in a gold colored pot. This article consists of 80% polyester and 20% terracotta. This item will be imported in three assorted colors.

Stock number 91166 is a polyester flower arrangement. This article consists of wave rose with rosebuds in a gold colored urn. The flower arrangement will be imported in three assorted colors.

Stock number 91164 is a cone shaped mixed fruit topiary. It is composed of 70% styrofaom, 10% polyester and 10% terracotta. The artificial fruit is sprinkled with glitter and adorned with man-made fiber woven ribbon. The base is an antique-look gold colored urn.

The applicable subheading for stock numbers 91163 and 91164 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.

The applicable subheading for stock numbers 91165 and 91166 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.

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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