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NY H88936




March 6, 2002

CLA-2-67:RR:NC:SP:222 H88936

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 a floral decorative chair from China.

Dear Ms. Dorfman:

In your letter dated February 21, 2002, on behalf of your client LTD Commodities Incorporated, you requested a tariff classification ruling.

The submitted sample, Item BCF, is a 17-inch Birdhouse Floral Decorative Chair. This floral design is composed of a wooden chair that is decorated with a water can filled with moss with a birdhouse sitting on top, a bird made of styrofoam, two vine wreaths, styrofoam berries, flowers and green leaves made of man-made fiber woven fabric. The man-made fiber flowers impart the essential character to this item.

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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