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NY K88100




August 5, 2004
CLA-2-67:RR:NC:SP:225 K88100

CATEGORY: CLASSIFICATION

TARIFF NO. 6702.90.6500

Ms. Pamela Johnson
Starbucks Coffee Company
Tax & Customs Department
2401 Utah Ave. South
Seattle, WA 98134

RE: The tariff classification of paper poinsettia garland from Hong Kong.

Dear Ms. Johnson:

In your letter dated July 21, 2004, you requested a classification ruling.

The submitted photocopy of artificial poinsettia flowers is identified as item number SKU 186983, Christmas Banner Garland. The banner garland is composed of poinsettia leaves that are made of white paper. The paper leaves are attached to wire stems that have been wrapped with white paper. The poinsettia beads are made of styrofoam and coated with red colored lacquer. The leaves and beads are bound together with white paper to form the artificial flower. The flowers are attached together to form a garland that measures 27” x 3” x 11-1/2”. The paper garland will be used to decorate in a commercial retail environment. This product will not be an item for resale. The paper leaves impart the essential character of the garland.

Your letter of inquiry states it is your belief that the poinsettia banner garland should be classified under heading 9505. The artificial poinsettia garland is a completed article for decorative purposes like wreaths and swags. However, classification under Heading 9505 as a festive article for the Christmas season is not applicable because the goods are not used to decorate the home. The artificial poinsettia garland will be classified under Heading 6702.

The applicable subheading for the artificial poinsettia garland will be 6702.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of other materials: Other: Other. The rate of duty will be 17 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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