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NY H89027




March 20, 2002

CLA-2-95:RR:NC:SP:222 H89027

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500; 6702.10.2000

Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of Christmas decorations from China.

Dear Ms. Liu:

In your letter dated March 4, 2002, you requested a classification ruling.

You have submitted three samples. The first sample identified as item number W74N2038, is a wreath made of artificial pine branches and decorated with poinsettia flowers, artificial fruit, leaves, berries and pinecones.

The second sample identified as item number W74N6019, is a topiary in a terracotta flowerpot. It is made of artificial pine branches and decorated with plastic red berries, green leaves made of man-made fiber woven fabric and white pine cones. The topiary measures approximately 12 inches in height.

The third sample is identified as item number W74N7084, fruit/pinecone topiary. The topiary stands in a metal flowerpot and measures approximately 14 inches high. It is decorated with artificial fruit, pinecones, plastic berries, paper leaves and leaves made of man-made fiber woven fabric. The flowerpot is decorated with the same kind of artificial fruit, berries and leaves. A man-made fiber textile ribbon bow is added to the decorations.

The samples are returned as you requested.

The applicable subheading for item number W74N2038, the wreath and item number W74N6019, topiary in a terracotta flowerpot will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free.

The applicable subheading for item number W74N7084, fruit/pinecone topiary will be 6702.10.2000, 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 plastics: Assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by some other method. The rate of duty will be 8.4 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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