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NY J80416




February 7, 2003

CLA-2-95:RR:NC:SP:225 J80416

CATEGORY: CLASSIFICATION

TARIFF NO. 3926.90.3500; 6702.90.3500; 9505.90.4000

Ms. Julie Scoggan
Evans and Wood & Company, Inc.
612 E. Dallas Rd., Suite 200
Grapevine, TX 76051

RE: The tariff classification of artificial beads, flowers and a cake topper from China.

Dear Ms. Scoggan:

In your letter dated January 21, 2003, you requested a classification ruling.

You have submitted samples artificial beads, artificial flowers and a cake topper.

Item number 571216, is described as a 1” Pearl Blossom. This article is composed of plastic pearl beads that have been glued onto flower shaped organdy fabric. The stem is made of wire that has been wrapped with white paper tape. In our opinion the plastic pearl beads impart the essential character to this item. This product is packaged in a clear plastic bag with a header card for retail sale.

Item number 079533, is described as Lily of the Valley Pearl Trailer. It is composed of flowers made of man-made fiber woven fabric, plastic pearl beads and fishing line. The stem is made of wire and wrapped with white paper tape. In our opinion the man-made flowers impart the essential character to this product. This item is packaged in a clear plastic bag with a header card for retail sale.

Item number 793703 identify a Hanging Flower Spray with Pearls. It is composed of flowers made of man-made fiber woven fabric, plastic pearl beads and fishing line. The stem is made of wire and wrapped with white paper tape. In our opinion the man-made flowers impart the essential character to this article. This item is packaged in a clear plastic bag with a header card for retail sale.

Item number 437913, is identified as a Heart Frame Cake Topper. The cake topper is designed with a plastic base that is covered with white fabric. The upper part is decorated with white flowers and green leaves made of man-made fiber. The heart-shaped frame is made of plastic. The cake toppers will be imported in a clear plastic box.

The samples are returned as you requested.

The applicable subheading for items number 079533 and 793703 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.

The applicable subheading for item number 571216 plastic pearl beads will be 3926.90.3500, HTS, which provides for other articles of plastics..., beads..., other. The rate of duty will be 6.5 percent ad valorem.

The applicable subheading for item number 437913, the Heart Frame Cake Topper will be 9505.90.4000, HTS, which provides for festive, carnival or other entertainment articles: confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof. The rate of duty will be free.

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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