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NY F89050




August 8, 2000

CLA-2-06:RR:NC:2:231 F89050

CATEGORY: CLASSIFICATION

TARIFF NO.: 0604.99.6000; 4602.10.8000; 6702.10.2000

Ms. Lauren Yeager
Ikea North America Services, Inc.
496 West Germantown Pike
Plymouth Meeting, PA 19462-1389

RE: The tariff classification of plants from Sri Lanka.

Dear Ms. Yeager:

In your letter, dated June 29, 2000, you requested a classification ruling.

The merchandise is described thus:

“Hosten Pumpkin Decoration,” item 00027288, is comprised of two polystyrene pumpkins in a small, wooden crate. “Smycka Dried Plant Pot Grass,” item 70027275, consists of a galvanized steel container, almost 6 inches square and with sides about 2 1.4 inches high. The bottom of this container appears to be filled with a layer of polystyrene. Fixed into the polystyrene are bundles of dried, bleached and dyed corn grass (sorghum vulgearge). The grass fills the container and extends about 5 ½ inches above the top of the container. “Smycka Dried Plant Décor,” item 20027273, consists of a solid polystyrene planter pot wrapped with a light gray-brown, corrugated paperboard. Small bunches of seed-bearing plant sprigs are fastened by wires to the upper surface of the polystyrene planter pot. An outer circle of these branch bunches, dyed a darker green than those within, circles the top of the pot. “Smycka Dried Plant Décor Ball,” item 00027274, is a green, plant covered ball about 7 inches in diameter, mounted on a metal tripod stand the upper stem of which is inserted into the bottom of the ball. On examination, this item appears to consist of a polystyrene ball, approximately 4 inches in diameter, the surface of which is covered with small bunches of seed-bearing plant sprigs. The sprig bunches are gathered and wrapped with metal wire. The wire ends are then pushed into the polystyrene to hold and support the sprig bunches. “Smycka Dried Plant Ball in Pot,” item 50027276, consists of a galvanized steel pot, 2 ½ inches in diameter at the bottom, 3 ½ inches in diameter at the top and about 5 inches in height. The pot is filled with polystyrene, which is covered with a dried and dyed moss-like material. Fixed in the polystyrene is a length of wooden branch, extending up from the pot some 4 inches into a green, plant covered ball. This wooden branch (about 1/4 inch in diameter) is surrounded with thinner branch sticks or vine pieces, and with a length of vine spiraling up around the bundle from the pot to the plant ball. The plant ball, approximately 5 ½ inches in diameter appear similar in construction to the other plant balls already described. It consists of a polystyrene ball to which are wired dried and dyed bunches of green seed-bearing sprigs.

The applicable subheading for “Smycka Dried Plant Décor” (item 20027273), “Smycka Dried Plant Décor Ball” (item 00027274), and “Smycka Dried Plant Ball in Pot” (item 50027276), will be 0604.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared, other, other, other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for “Hosten Pumpkin Decoration” (item 00027288) will be 6702.10.2000, 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 “Smycka Dried Plant Pot Grass” (item 70027275) will be 4602.10.8000, HTS, which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah, of vegetable materials, other, other, other. The rate of duty will be 2.3 percent ad valorem.

Articles classifiable under subheadings 0604.99.6000, HTS, 4602.10.8000, HTS, or 6702.10.2000, HTS, which are products of Sri Lanka, 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 CFR 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 Thomas Brady at 212-637-7064.

Sincerely,

Robert B. Swierupski
Director,

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