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NY K88459




August 13, 2004
CLA-2-95:RR:NC:SP:225 K88459

CATEGORY: CLASSIFICATION

TARIFF NO. 9505.10.2500; 6702.10.2000

Mr. Craig VerPault
Barthco International, Inc.
Maritime Center 1
2200 Broening Highway, Suite 200
Baltimore, MD 21114

RE: The tariff classification of wreath candle rings from China.

Dear Mr. VerPault:

In your letter dated August 4, 2004, on behalf of CVS Pharmacy, you requested a classification ruling.

You have submitted two samples of decorative candle rings identified as assortment number 275126. The candle rings are designed to resemble a wreath. They are composed of 45 percent polyvinyl chloride (PVC) material, 10 percent polyester, 10 percent plastic, 5 percent poly-foam and 30 percent natural pinecones. They are made to hold a candle that measures 6 inches in diameter.

The first style of assortment number 275126 is a wreath candle ring made of plastic strips that have been bound together on wire stems to appear as small branches. The candle ring is decorated with natural pinecones, plastic apples, plastic red berries and red ribbons. This candle ring is designed in a fashion that it may be used on occasions other than the Christmas season. In our opinion, the essential character of this style is imparted by the plastic branches. Classification of this style candle ring will be in Chapter 67 as artificial foliage.

The second style of assortment number 275126 is a wreath candle ring made of plastic strips that have been bound together on wire stems to appear as small branches. This candle ring is decorated with plastic gold ornaments, wrapped presents, natural pinecones painted gold and a gold ribbon. This candle ring is considered to be a festive article for the Christmas holiday season. It will be classified in Chapter 95.

The samples are returned as you requested.

The applicable subheading for assortment number 275126, the wreath candle ring with the presents and ornaments, 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 assortment number 275126, the wreath candle ring decorated with natural pinecones, plastic apples, plastic red berries and ribbon, 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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