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NY G85160




January 4, 2001

CLA-2-67:RR:NC:SP:222 G85160

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.90.3500

Ms. Kris Spurbeck
Target Corporation
1000 Nicollet Mall
Minneapolis, MN 55403

RE: The tariff classification of a decorated grapevine wreath from China.

Dear Ms. Spurbeck:

In your letter dated December 4, 2000, you requested a tariff classification ruling.

You have submitted as sample that represents two versions of a decorated wreath. Both styles are identified as style number V10563. The first style is a square grapevine wreath that has a boy stuffed bear and a wooden sign with the words “I Love You”. Other decorations on the wreath include a picket fence made of wood, wooden hearts and artificial flowers made of man-made fibers. The second wreath (photo submitted) is made in a similar fashion with a girl stuffed bear and a wooden sign with the words “You’re Special”.

In your letter of inquiry you mention it is your belief that these wreaths will be classified in either Chapter 46, heading 4602 (because of the grapevine) or Chapter 95, heading 9503 (because of the stuffed bear). You further state that the wreaths will be sold during the Valentine’s season along with other Valentine merchandise. However, the wreaths do not contain the actual word “Valentine”.

The wreaths could be used all year round as decorations. These products are excluded from classification in Chapter 95 as festive articles or as stuffed toys. Following GRI 3(c) Chapter 67 (artificial flowers) is the provision which comes last (of those meriting consideration). Therefore, classification of the wreaths will be in Chapter 67 as articles of artificial flowers.

The sample is returned as you requested.

The applicable subheading for both styles of the wreaths 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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