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NY J80392




February 14, 2003

CLA-2-46:RR:NC:2:230 J80392

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.6000; 6702.10.4000

Ms. Yolanda S. Massey
Michaels Stores, Inc.
8000 Bent Branch Drive
Irving, TX 75063

RE: The tariff classification of twig wreaths with pinecones and artificial foliage from China

Dear Ms. Massey:

In your letters dated January 22, 2003, you requested a tariff classification ruling on two products.

The two products to be classified consist of twig wreaths with pinecones and artificial foliage. One sample of each product was submitted. The samples will be returned to you as you requested.

Item # FGW/CT4476/2 is a wreath decoration composed of multiple bunches of natural vine-like twigs having the appearance of grapevine. Short lengths of twigs are held together at one end with wire forming bunches and these bunches are arranged into a wreath around a 10-1/2” diameter circular metal frame. The open ends of the twigs radiate out from the metal frame. The wreath is decorated with dried natural pinecones and artificial foliage in the form of leaves, pine needles and berries. The essential character of this composite good is imparted by the grapevine twigs which form the wreath.

Item # KSC2M14987 is a 24” twig wreath with red berries and pinecones. It is composed of natural and artificial twigs arranged with wire around a circular wood twig frame. The thin layer of natural twigs is covered with a layer of artificial twigs, deep red artificial berries and a substantial number of natural pinecones. This composite good has no essential character and will be classified based upon the artificial foliage and berries, the item occurring last in the Harmonized Tariff Schedule.

The applicable subheading for item # FGW/CT4476/2 will be 4602.10.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other: Other: Wickerwork. The rate of duty will be free.

The applicable subheading for item # KSC2M14987 will be 6702.10.4000, HTSUSA, which provides for Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of plastics: Other, including parts. The rate of duty will be 3.4 percent ad valorem.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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