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NY I87919




November 7, 2002

CLA-2-67,70,94:RR:NC:2:234 I87919

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.90.6500, 7013.99.5000, 9405.50.4000

Ms. Jodi Gracey
Import Department
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menominee Falls, Wisconsin 53051

RE: The tariff classification of several styles of gift articles from the Philppines; GSP

Dear Ms. Gracey:

In your letter dated October 25, 2002, you requested a tariff classification ruling. Three (3) samples were submitted, which will be returned, as requested.

Style 686/GLMD006-PL is “wood-framed art with paper pulp flower and sayings. Frame size is 9” x 11”. The country of origin is Thailand.”

With respect to this article, more information is needed in order to determine its appropriate tariff classification. Please furnish separate values (costs) for the frame (including wood, glass, and paperboard backing with metal fittings), and for pulp flower, and for the printed “saying”.

Style 505685SP is “Mother’s Day framed art and hand painted vase gift set. The frame size of the picture is 4.5” x 6”. The flower within the picture is made of paper. The picture is packaged with and sold as a retail set with the glass vase. The country of origin for both items is the Philippines.

The potted, framed, paper flower is not suitable for placement into the accompanying vase. For this reason, Style 505685SP will not be considered “goods put up in sets for retail sale”, and its two components will be separately classifiable.

Style 50569SR is “Mother’s Day framed art and hand painted votive gift set. The frame size is 4.5” x 4.5”. The flowers within the picture are made of paper. The picture is packaged with the glass votive (candle holder). The glass votive has a 3 1/8” diameter opening and is 4” deep. The country of origin for this style is the Philippines.

The framed paper flowers of this article and the glass candle holder do not serve the same purpose or participate in a single activity. For this reason, Style 50569SR will not be considered “goods put up in sets for retail sale”, and its two components will be separately classifiable.

The applicable subheading for the artificial flowers made of paper, of both styles, will be 6702.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain specified) Artificial flowers, foliage, etc. The duty rate will be 17 percent ad valorem.

The applicable subheading for the hand painted glass vase of Style 505685SP will be 7013.99.5000, HTS, which provides for Other (than certain specified) Glassware, valued over $ 0.30 but not over $ 3.00 each. The rate of duty will be 30 percent ad valorem.

The applicable subheading for glass candle holder of Style 50569SR will be 9405.50.4000, HTS, which provides for Other (than certain specified) Non-electrical lamps and lighting fixtures. The rate of duty will be 6 percent ad valorem.

Articles classifiable under subheading 6702.90.6500, 7013.99.5000, and 9405.50.4000, HTS, which are products of the Philippines may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB", click on “Files”, click on “Search” and then enter a key word search for the term "T-GSP".

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 Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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