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NY H85701




January 28, 2002

CLA-2-67:RR:NC:SP:222 H85701

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.90.3500

Ms. Pilar Dorfman
E. Besler & Company
P. O. Box 66361
Chicago, IL 60666-0361

RE: The tariff classification of an Ivy topiary from China.

Dear Ms. Dorfman:

In your letter dated January 10, 2002, on behalf of your client LTD Commodities Incorporated, you requested a tariff classification ruling.

The submitted sample, Item HRT, is a 15-1/4 inch heart-shaped ivy topiary. The submitted advertisement also depicts Item SPR, a 13-1/4 inch spiral shaped ivy topiary. The green leaves of both styles of ivy topiaries are composed of polyester woven fabric. The leaves are shaped on a spiral grapevine and a heart-shaped grapevine frames. Each style of topiary is in a 4-inch porcelain pot filled with moss and decorated with a textile ribbon bow. The porcelain pots are embossed with a terra cotta design. The man-made fiber woven leaves impart the essential character to the ivy topiaries.

The sample is returned as you requested.

The applicable subheading for the man-made fiber ivy topiaries decorations 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: 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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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