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NY L82530




March 7, 2005

CLA-2-67:RR:NC:SP:225 L82530

CATEGORY: CLASSIFICATION

TARIFF NO. 6702.10.2000; 6702.90.6500

Mr. David S. Levy
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt 399 Park Avenue, 25th Floor
New York, NY 10022-4877

RE: The tariff classification of artificial flowers from China.

Dear Mr. Levy:

In your letter received in this office on February 10, 2005, on behalf of your client Alco Industries, you requested a classification ruling.

The submitted samples are various shadow boxes identified as item numbers 8199, 7961 and 6851 (Red). All of the items consist of various materials assembled to form a flower motif glued or mounted to a backing. All items are designed as wall decorations with metal hooks attached to the back.

Item number 8199 is a shadow box that measures 7” x 9-1/2” x 2-1/2”. The box and frame are composed of wood. The front of the box has a window that is covered with glass and presents a scene of a small tree with yellow flowers in a pot. The items glued to the backing, which create the motif, are polystone, paper, wood and styrofoam. The essential character of this item is imparted by the yellow flowers made of paper.

Item number 7961 is a shadow box measuring 8-1/2” x 10-1/2” x 2”. The box and frame are made of wood. The backing is composed of medium density fiberboard. The front window opening of the box is covered with glass. The motif presented is a small apple tree in a pot. The items glued to the backing, which create the motif, are polystone, plastic, wood, styrofoam and wire. The essential character is imparted by the styrofoam green apples on the tree.

Item number 6815 – Red is a shadow box that measures 7-3/4” x 7-3/4” x 1-3/4”. The box and frame are made of wood. The backing is composed of medium density fiberboard. The front of the box has a window opening that is covered with glass. The motif presented is composed of red roses that are made of paper and glued to the backing. The essential character of this item is imparted by the red paper roses.

The samples are returned as you requested.

The applicable subheading for shadow boxes number 8199 and 6851 – Red artificial paper flowers 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 shadow box number 7961 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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