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NY J85909





July 23, 2003

CLA-2-67:RR:NC:SP:225 J85909

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.10.2000; 6702.90.3500

Mr. Darrell Sekin, Jr.
DJS International Services, Inc.
P. O. Box 612785
DFW Airport, TX 75261

Dear Mr. Sekin:

RE: The tariff classification of artificial flowers from China.

Dear Mr. Serkin:

In your letter dated June 25, 2003, you requested a classification ruling.

You have submitted two samples of wreaths identified as item numbers W2402233, Lavender Hose Wreath and W2402234, Rose Hose Wreath.

The base of the wreaths is composed of a plastic hose to form the round shape. The garden type hose is made of 100% polyvinyl chloride (PVC) material and bound together with wire. The nozzles at both ends of the garden type hose do not have any grooves whereby they may be attached to other hoses or faucets.

Item number W2402233, Lavender Hose Wreath, is composed of artificial foliage and lavender colored flowers that are made of plastic. The green leaves are made of man-made fiber woven fabric. The floral arrangement is attached to the top of the hose wreath and adorned with a textile ribbon bow. The flowers and foliage are the snap on/off type that can be pulled apart. It is our opinion that the plastic flowers impart the essential character to this item.

Item number W24034 is known as the Rose Hose Wreath. This wreath is composed of artificial foliage made of plastic. The pink colored rose flowers and the green leaves are made of polyester woven fabric. The floral arrangement is attached to the top of the wreath and adorned with a textile ribbon bow. We believe the man-made fiber roses impart the essential character to this article.

The applicable subheading for item number W2402233, Lavender Hose Wreath, will be 6702.10.2000, 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 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 item number W2402234, Rose Hose Wreath, will be 6702.90.3500, 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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