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NY I89265




December 20, 2002

CLA-2-95:RR:NC:SP:225 I89265

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.90.3500; 6702.90.6500

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of a SB Shadow Box – Gerber Daisy Design from China.

Dear Mr. Stinson:

In your letter dated December 6, 2002, you requested a tariff classification ruling.

You have submitted a sample and a photo of Item #C26H0319, SB Shadow Box – Gerber Daisy Design, that consists of a flower glued inside a rectangular wooden frame and protected in glass. The flower measures approximately 3 inches in height and ½ inch in thickness and is set on a painted green stem with two green leaves that serves as the background. In the foreground, is a small wooden picket fence. The frame measures approximately 7 inches in height x 1-1/2 inches in thickness x 4 inches in length and has a metal clip on the back for hanging as a wall decoration. The artificial flower imparts the essential character of this item.

The applicable subheading for Item #C26H0319, SB Shadow Box – Gerber Daisy Design, if the flower is made of man-made fibers, 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: Of other materials: Other: Of man-made fibers.” The rate of duty will be 9 percent ad valorem, and remain the same in 2003.

The applicable subheading for Item #C26H0319, SB Shadow Box – Gerber Daisy Design, if flower is not made of man-made fibers, will be 6702.90.6500, HTS, which provides for “Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of other materials: Other: Other.” The rate of duty will be 17 percent ad valorem and remain the same in 2003.

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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