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NY F80110




December 20, 1999

CLA-2-67:RR:NC:SP:222 F80110

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.10.2000; 6702.90.3500

Ms. Elosie Michel
Seino America, Inc.
801 S.W. 16th Street, Suite 124
Renton, WA 98055

RE: The tariff classification of artificial flowers and foliage from China.

Dear Ms. Michel:

In your letter received in this office on November 22, 1999, on behalf of your client Sullivan, Inc., you requested a classification ruling.

You have submitted two samples of artificial flowers, two samples of artificial foliage and one sample of an artificial spray.

Item #ST1029 is a Magnolia leaf made of plastic covered with gold colored metallic glitter. It measures 32 inches in length. The wire stem is covered with gold paper.

Item #ST1025 is a Magnolia leaf made of plastic covered with silver colored metallic glitter. The wire stem is covered with silver paper. It measures 32 inches in length.

Item CD2153BU is a bouquet that measures 11 inches in height. It is designed with multicolored flowers and green leaves. Both are made of man-made woven fabric. The artificial pine branches are made of plastic strips and the plastic berries are made of styrofoam. The berries are in a variety of colors. This bouquet also has some plastic branches. The stems are made of wire and covered with plastic. Matching textile ribbon bows are tied to the stems.

Item #CD2161 is a Magnolia branch that is designed with man-made fiber flowers and leaves with plastic fruit and natural pine cones. This article measures 23 inches in length. Part of this article has been sprayed with gold colored paint.

Item #11625CD BU is a 24-inch spray that is made of man-made fiber leaves and flowers, with plastic fruit, berries and artificial pine twigs. The wire stems have been wrapped with brown paper. The essential character of items #CD2153BU, #CD2161 and #11625CD is imparted by the man-made fiber flowers and leaves.

The applicable subheading for items #ST1029 and ST1025, the gold and silver metallic Magnolia leaves 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 items #CD2153BU, CD2161 and 11625CD BU will be 6702.90.3500, HTS, which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage and fruit: of other materials: other: of man-made fibers. The rate of duty will be 9 percent ad valorem.

The rates of duty will remain unchanged for the coming year.

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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