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NY G85535




January 22, 2001

CLA-2-67:RR:NC:SP:222 G85535

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.90.3500; 6702.10.2000; 3926.40.0000; 4205.00.8000

Ms. Katherine Kohmann
Limited Distribution Services
Seven Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of artificial flowers, plastic and leather articles from China.

Dear Ms. Kohmann:

In your letter dated December 11, 2000, you requested a tariff classification and country of origin marking ruling.

You have submitted samples of six items. The first sample is identified as style number 677. It is a velvet Morning Glory Flower that is composed of 68 percent rayon, 32 percent floral tape wrapped around wire stems.

The second sample, style number 675 is a Pomegranate with leaves. It is composed of 53 percent polyester, 20 percent wire, 14 percent polyfoam, 10 percent plastic and 3 percent paper.

Sample no. three is identified as style number 313. It is an Orchid that is composed of 74 percent polyester, 26 percent floral tape wrapped around wire stems.

Sample no. four, style number 674 is Beaded Grapes with leaves. This article is composed of 30 percent styrofoam, 25 percent wire, 20 percent polyester, 15 percent plastic beads and 10 percent paper.

Sample no. five is identified as a Butterfly Tie Off, style number 290. It is composed of 80 percent styrofoam and 20 percent wire.

Sample no. six is a Bath and Body Works Tie Off that is made of 100 percent leather.

Your letter states that all of the above mentioned items will be used as decorations on gift baskets sold in Bath and Body Works stores. You also state that the artificial flowers style numbers 313 and 677 should be exempt from the country of origin marking based on the J-List.

The samples are returned as you requested.

Part 134, Customs Regulations (19 C.F.R. Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. §1304. Section 134.33, Customs Regulations (19 C.F.R. §134.33), lists particular articles excepted from individual country of origin marking in accordance with 19 U.S.C. §1304(a)(3)(J). The outermost container in which the article ordinarily reaches the ultimate purchaser must however, be marked with the country of origin. Pursuant to 19 U.S.C. §1304(a)(3)(J) the Secretary of the Treasury is authorized to exempt by regulation any article from individual country of origin marking if the article is of a kind or class that were imported in substantial quantities during the five year period immediately preceding January 1, 1937, and were not required during such period to be marked to indicate their origin.

Because artificial flowers (except bunches) are included on the J-list, they are exempted from individual country of origin marking. The ultimate purchaser of the imported artificial flowers is the party who uses the flowers in producing decorated products. The shipping box in which the artificial flowers are packaged is the outermost container of the flowers in which it ordinarily reaches the ultimate purchaser. Assuming that the shipping boxes are conspicuously and legibly marked with the country of origin of the artificial flowers, the provisions of 19 C.F.R. §134.33 are satisfied.

The applicable subheading for style numbers 677, 675 and 313 artificial flowers 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.

The applicable subheading for style number 674, Beaded Grapes with leaves 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 style number 290, Butterfly tie off will be 3926.40.0000 HTS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the leather tie off will be 4205.00.8000, HTS, which provides for other articles of leather or of composition leather or other, other. The rate of duty will be free.

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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