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NY I81590




May 31, 2002

CLA-2-67:RR:NC:SP:222 I81590

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.10.2000; 9505.10.2500; 7013.99.50; 6702.90.3500

Ms. Linda C. Pearson
Seasonal Specialties
11455 Valley View Road
Eden Prairie, MN 55344

RE: The tariff classification of artificial foliage, artificial flowers, Christmas stockings and a glass stake from China.

Dear Ms. Pearson:

In your letter dated May 8, 2002, you requested a classification ruling.

You have submitted four samples and photos depicting the fifth sample, Christmas stockings. Style number T60071 identifies a Beaded Berry Wreath. This product is composed of 3% polyester, 54% iron wire, 18% gypsum, 22% glass beads, 1% leaf and 2% glue. The gypsum berries are made of styrofoam and covered with glass beads. The leaves are made of man-made fiber woven fabric. The berries and leaves are glued to wire stems that have been wrapped with paper. The wires are attached to a metal base that has been wrapped with paper. In our opinion, the plastic berries impart the essential character to this item.

Style number T60072 is a Beaded Berry/Heart Wreath. This wreath is designed with gypsum berries made of styrofoam and tiny hearts made of hard plastic. The berries and hearts are covered with glass beads. The leaves are composed of man-made fiber woven fabric. The berries, hearts and leaves are glued to the wire stems and attached to a metal base that has been wrapped with paper. The plastic berries and hearts impart the essential character to this item.

Assortment number T59997 identifies the Mitten Shape Christmas Stockings. The stockings are 18 inches in length with a loop for hanging. The six styles include three with snowmen and three with Santa. Your letter of inquiry states that the mittens are intended for use the same as Christmas stockings. They are large enough to hold small gifts. The mitten Christmas stockings are composed of 80% felt and 20% polyester fleece.

Style number T60073 is a stained glass plant stake. The stake is 11” high with a 2.5” x 3” stained glass heart and an 8.5”metal post. This item can be used in a bouquet of flowers or it can be placed in the soil of a potted plant.

Style number T60078 is an 18” Heart Shaped Wreath. The wreath is designed with artificial roses made of man-made fiber woven fabric. This wreath can be hung on a wall or door as decoration in the home.

The samples are returned as you requested.

The applicable subheading for style numbers T60071, Beaded Berry Wreath and T60072, Beaded Berry/Heart Wreath will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of 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 T59997, Mitten Shape Christmas Stockings 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 style number T60073, the stained glass plant stake, will be 7013.99.50, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for...indoor decoration or similar purposes...other glassware: other: other: other: valued over thirty cents but not over three dollars each. The duty rate will be 30 percent ad valorem.

The applicable subheading for style number T60078, Artificial Heart Shaped Wreath, 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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