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NY K85693




May 19, 2004
CLA-2-67:RR:NC:SP:225 K85693

CATEGORY: CLASSIFICATION

TARIFF NO. 6702.10.2000; 9505.10.2500

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

RE: The tariff classification of artificial wreaths from China.

Dear Mr. Belleville:

In your letter received in this office on May 3, 2004, you requested a classification ruling.

You have submitted four samples of artificial wreaths. All of the wreaths are made of plastic strips that have been wrapped around wire stems to appear as branches. The wreaths are fashioned on a wire frame with decorations.

The first sample identified as item number VW/W08D is an artificial wreath decorated with natural pine cones, red and cream colored poinsettia flowers, red berries and a textile ribbon bow. The poinsettia flowers are made of man-made fiber woven fabric. The plastic red berries are made of styrofoam. The artificial pine branches are made of plastic strips that have been wrapped around wire stems and fashioned on a wire frame. The poinsettia flowers are accepted symbols of the Christmas holiday season. Classification of this wreath will be in Chapter 95 as a festive article.

The second sample is identified as item number VW/W08K/22. The wreath is composed of artificial pine branches made of plastic strips that have been wrapped around wire stems. It is decorated with plastic red berries made of styrofoam, natural pine cones, man-made fiber woven leaves and a textile ribbon bow. The wreath is fashioned on a wire frame. The essential character of this wreath is imparted by the artificial foliage. Therefore, this wreath will be classified in Chapter 67.

The third sample is identified as item number VW/W08P/22. This wreath is composed of artificial pine branches made of plastic strips that have been wrapped around wire stems. It is decorated with white magnolia flowers, berries, natural pine cones and a textile ribbon bow. The magnolia flowers are made of man-made fiber woven fabric and the berries are made of styrofoam. The wreath is fashioned on a wire frame. The essential character of this wreath is imparted by the artificial foliage. This wreath will be classified in Chapter 67.

The fourth sample is identified as item number VW/W08Q7/22. The wreath is designed with artificial pine branches made of plastic strips that have been wrapped around wire stems. It is decorated with gold poinsettia flowers, gold beads and a textile ribbon bow. The poinsettia flowers are made of man-made fiber woven fabric. The gold beads are made of plastic. Poinsettia flowers are recognized symbols of the Christmas holiday season. This wreath will be classified in Chapter 95 as a festive article.

The applicable subheading for item numbers VW/W08D/22 and VW/W08Q7/22, decorated wreaths will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free.

The applicable subheading for item numbers VW/W08K/22 and VW/W08P/22 decorated wreaths will be 6702.10.2000, 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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