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NY K85050




May 19, 2004
CLA-2-67:RR:NC:SP:225 K85050

CATEGORY: CLASSIFICATION

TARIFF NO. 6702.10.2000

Mr. Earl Edward Belleville
UCP International Co., LTD, USA
P.O. Box 1147
Lake Zurich, IL 60047

RE: The tariff classification of artificial foliage in wicker baskets from China.

Dear Mr. Belleville:

In your letter received in this office on April 20, 2004, you requested a classification ruling.

You have submitted two samples of artificial foliage in wicker baskets.

The first sample is identified as item number 03B5/2-NL1200. The artificial foliage arrangement is permanently affixed to a wicker basket. The basket is designed with a carry handle made of natural twig and filled with artificial moss. The foliage arrangement consists of artificial pine branches made of plastic strips that have been wrapped around wire stems. The gold berries and artificial fruit are made of styrofoam and covered with plastic beads. The polyester gold colored leaves are covered with glitter.

The second sample is identified as item number 03B5/4-NL1200. The artificial foliage arrangement is permanently affixed to a wicker basket. The basket is designed with a carry handle made of natural twig and filled with artificial moss. The foliage arrangement consists of artificial pine branches made of plastic strips that have been wrapped around wire stems. The red berries and red apples are made of styrofoam and covered with lacquer. The essential character to both of the above mentioned items is imparted by the artificial foliage.

The applicable subheading for items number 03B5/2-NL1200 and 03B5/4-NL1200, 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.

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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