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NY F85433




April 12, 2000

CLA-2-67:RR:NC:SP:222 F85433

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.10.2000

Ms. Rita Pitts
Dillard’s
1600 Cantrell Raod
Little Rock, AR 72201

RE: The tariff classification of a tabletop decoration from Philippines.

Dear Ms. Pitts:

In your letter dated March 30, 2000, you requested a tariff classification ruling.

The submitted sample is identified as style #M27T2529PT. It is a 16-inch high Angel tabletop centerpiece. This angel is composed of a plastic hollow cone that extends to the head. The dress is made of textile fabric and gold ribbon. She wears a halo on her head and the wings are made of paper mache. The angel is heavily decorated with artificial fruit and foliage such as plastic berries, plastic apples, plastic nuts, paper leaves, artificial lily, and natural pinecones. These items are bound together with wire that has been wrapped with paper.

Your correspondence states it is your believe that this article would be classified in Chapter 95. Since the angel tabletop centerpiece is heavily decorated with artificial fruit made of plastic, and has no motifs which are obviously connected with Christmas, in our opinion, this article would be excluded from classification in chapter 95 as a festive item. It would be classified in Chapter 67, with the essential character being imparted by the plastic fruit.

The sample is returned as you requested.

The applicable subheading for the Angel tabletop centerpiece 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.

Articles classifiable under subheading 6702.10.20, HTS, which are products of the Philippines are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".

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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