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NY K88496




August 25, 2004
CLA-2-67:RR:NC:SP:225 K88496

CATEGORY: CLASSIFICATION

TARIFF NO. 6702.90.6500; 6702.10.2000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of artificial wreath and garland from China.

Dear Mr. Hoffacker:

In your letter dated August 9, 2004, on behalf of your client At Home America, Inc., you requested a classification ruling.

You have submitted two samples of artificial foliage. The first sample is identified as article number 44600500, Autumn Berry Garland. The garland is composed of 20 percent foam berries, 30 percent leaves that are made of cotton paper, 50 percent twigs that are made of 25 percent wire and 25 percent paper. The cotton paper leaves are considered to be paper. The individual wire stems of the foam berries, twigs and paper leaves are wrapped with brown paper. All of the wire stems are then wrapped together with brown paper onto the wire stems that form the garland. The paper leaves impart the essential character to the garland.

The second sample is identified as article number 44100800, Autumn Berry Wreath. It is composed of 40 percent foam berries, 30 percent leaves made of cotton paper, 30 percent twigs that are made of 15 percent wire and 15 percent paper. The cotton paper leaves are considered to be paper. The twigs form the background circle for the wreath. The wire stems that consist of the foam berries, twigs and paper leaves are wrapped with brown paper. All of the wire stems are then wrapped together with brown paper binding them onto the twig background to form the wreath. The foam berries impart the essential character to the wreath.

The samples are returned as you requested.

The applicable subheading for the artificial 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.

The applicable subheading for the artificial wreath 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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