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NY G83295




November 9, 2000

CLA-2-67:RR:NC:SP:222 G83295

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.90.6500

Ms. Nicha Caranto
101 Pembrook Loop
Staten Island, NY 10309

RE: The tariff classification of an artificial flower ornament from Thailand.

Dear Ms. Caranto:

In your letter dated October 12, 2000, you requested a tariff classification ruling.

The submitted sample is identified as a fabric ornament. This ornament consists of netting fabric, artificial flowers made of paper and artificial pearls made of plastic. A sheer ribbon is attached to the top for the purpose of hanging the ornament. The netting fabric is held together in the center with glue. Four man-made fiber ribbon bows are glued to the center of the netting fabric. Small artificial flowers with petals and leaves made of paper and stems of wire are placed within the netting fabric.

A small heart made of styrofoam and covered with paper hangs on a ribbon that extends from the bottom of the fabric ornament. The word “Love” is inscribed across the front of the heart. Lace and artificial pearls extend around the outer edge of the heart.

The sample is returned as you requested.

Neither the netting fabric, ribbon or flowers is significant in overall appearance; therefore, neither imparts the essential character to the fabric ornament. GRI 3(c) requires that in such cases the article shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The competitive headings are 6307 versus 6702. Therefore the fabric ornament is classifiable under 6702, the subheading for artificial flowers.

The applicable subheading for the fabric ornament will be 6702.90.6500, 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: other. The rate of duty will be 17 percent ad valorem.

Articles classifiable under subheading 6702.90.6500, HTS, which are products of Thailand 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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