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NY K84963




April 20, 2004
CLA-2-67:RR:NC:SP:225 K84963

CATEGORY: CLASSIFICATION

TARIFF NO. 6702.10.4000

Ms. Diane L.Wienberg
Meeks & Sheppard
330 Madison Avenue, 39th Floor
New York, NY 10017

RE: The tariff classification of artificial flowers from Thailand.

Dear Ms. Wienberg:

In your letter dated April 5, 2004, on behalf of your client Celebration, Inc., you requested a classification ruling.

The submitted sample is an artificial poinsettia flower measuring approximately twenty inches high. It is arranged in a plastic flower pot that appears to contain artificial soil. The green leaves and red flower pedals are composed of man-made fiber woven fabric. The stems of the poinsettia flowers are made of plastic and wrapped with green paper. An internal motor and fan emits a fragrance up through the flower to freshen the room. The internal motor and fan are included. A battery pack is included in the flower pot (batteries are not included). The essential character to this composite article is imparted by the artificial poinsettia flowers.

The applicable subheading for the artificial poinsettia flower in a pot will be 6702.10.4000, 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: Other, including parts. The rate of duty will be 3.4 percent.

Articles classifiable under subheading 6702.10.4000, HTS, which are products of Thailand are 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 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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