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NY K87338




July 20, 2004
CLA-2-95:RR:NC:SP:225 K87338

CATEGORY: CLASSIFICATION

TARIFF NO. 9505.10.2500; 6702.10.2000

Ms. Karen Torrini
Napco Marketing Corp.
7800 Bayberry Road
Jacksonville, FL 32256-6817

RE: The tariff classification of artificial Christmas trees and artificial foliage from China.

Dear Ms. Torrini:

In your letter dated June 23, 2004, you requested a classification ruling.

You have submitted pictures of artificial trees in various heights. The artificial Snow Mixed Pine Trees are composed of 70 percent polyvinyl chloride (pvc), 12 percent iron wire, 5 percent plastic, 4 percent thread, 3.5 percent pole and 5.5 percent metal stand. Item number 25547 is four feet high. Item number 25548 is five feet high and item number 25549 is seven feet high. The trees are composed of plastic strips made of polyvinyl chloride (pvc) material. The plastic strips are fashioned into what appears as pine needles on a coated iron wire branch. Artificial pine cones are randomly attached to the branches with thread. Then both branches and pine cones are spattered with white paint made of polyvinyl chloride (pvc) to appear as snow. The branches are attached to the to the pole with wire. The pole is mounted on a metal stand.

Item number 26137 is a Hinged Mix Green Tree with 2638 tips. The artificial Christmas tree measures seven and a half feet in height. It is composed of plastic strips made of polyvinyl chloride (pvc) material. The plastic strips are fashioned into what appears as pine needles with tips. The pine needles and tips are attached wired together onto plastic coated wire to form the branches. The artificial branches are attached to the pole and the pole is mounted on a metal stand. The artificial Christmas tree consists of 71 percent polyvinyl chloride (pvc), 15 percent iron wire, 8 percent plastic, 3 percent pole and 3 percent metal stand. The Christmas tree separates into three sections and the branches can lift up for storage. The artificial Christmas tree is an accepted symbol of Christmas.

The applicable subheading for item number 26137, artificial Christmas tree 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 items number 25547, 25548 and 25549, Snow Mixed Pine Trees, 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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