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NY K84393




March 30, 2004
CLA-2-34:RR:NC:SP:237 K84393

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 7013.99.5000; 0508.00.0000; 3926.90.3500; 7018.10.5000; 6702.90.3500; 6702.10.2000; 6702.10.4000.

Ms. Lesa R. Hubbard
JCPenney Purchasing Corp.
P.O. Box 10001
Dallas, Texas 75031-0001

RE: Classification of two lots of miscellaneous decorative articles from Thailand.

Dear Ms. Hubbard:

In your letter of March 17, 2004 you requested two lots of miscellaneous decorative articles. Your samples are being returned.

Lot #778-2502 consists of a white textured pillar-shaped paraffin wax candle (3”D x 4”H); a clear cylindrical-shaped glass vessel (3.5”D x 6.25”H); an assortment of seashells and starfish (280 grams); a bag of scented white plastic beads (100 grams); twelve blue or white glass nuggets (0.75”D); four artificial fern leaves (9”L) and two ivy vines (24”L) of green woven polyester leaves and plastic.

Lot #778-N-52 consists of a red textured pillar-shaped paraffin wax candle (3”D x 4”H); a clear cylindrical-shaped glass vessel (3.5”D x 6.25”H); a bag of scented red plastic beads (100 grams); three grape leaf vines (12”L), three leaf sprigs (7-12”L) and two flower bouquets (4”L) of green or orange woven polyester leaves and plastic branches; five red or orange styrofoam berry sprigs on paper-wrapped wire branches (3-6”L); three red snap-on styrofoam berry sprigs with plastic twigs (3”L); and eight red or green styrofoam apples, pomegranates and pears (1.5-2.5”D).

The above described lots are not considered sets for customs purposes because they do not meet a particular need or carry out a specific activity. Therefore each item will be classified separately in its own appropriate heading.

The applicable subheading for the pillar-shaped wax candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like. The rate of duty is free.

The applicable subheading for the glass vessels will be 7013.99.5000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes: other glassware: other: other: valued over $0.30 but not over $3.00 each. The rate of duty is 30 percent ad valorem.

The applicable subheading for the seashells and starfish will be 0508.00.0000, HTSUS, which provides for coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttlebone, unworked or simply prepared but not cut to shape, powder and waste thereof. The rate of duty is free.

The applicable subheading for the plastic beads will be 3926.90.3500, HTSUS, which provides for other articles of plastics and other materials of heading 3901 to 3914: beads, bugles and spangles, not strung and not set; articles thereof, not elsewhere specified or included: other. The rate of duty is 6.5 percent ad valorem.

The applicable subheading for the glass nuggets will be 7018.10.5000, HTSUS, which provides for glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares: other. The rate of duty is free.

The applicable subheading for the fern leaves, ivy vines, grape leaf vines, leaf sprigs and flower bouquets of woven polyester leaves and plastic branches will be 6702.90.3500, HTSUS, 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 is 9 percent ad valorem.

The applicable subheading for the styrofoam berry sprigs on paper- wrapped wire branches and the styrofoam apples, pomegranates and pears will be 6702.10.2000, HTSUS, 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 is 8.4 percent ad valorem.

The applicable subheading for the snap-on styrofoam berry sprigs with plastic twigs will be 6702.10.4000, HTSUS, 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 is 3.4 percent ad valorem.

Articles classifiable under subheadings 3926.90.3500, 6702.90.3500, 6702.10.2000 and 6702.10.4000, HTSUS, which are products of Thailand and other beneficiary countries may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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 should be provided with the entry documents filed at the time merchandise is imported. If you have any questions on the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.

Sincerely,

Robert B. Swierupski
Director,

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