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NY L88815




December 12, 2005

CLA-2-67:RR:NC:SP: 225 L88815

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.10.2000; 3926.40.0000

Ms. Barbara J. Collier
Kurt S. Adler Inc.
1107 Broadway
New York, NY 11010-2872

RE: The tariff classification of plastic articles from China.

Dear Ms. Collier:

In your letter dated November 8, 2005, you requested a tariff classification ruling.

You have submitted two samples. They are identified as style number J0816, plastic berries and style number K1361, plastic hearts.

The first sample is identified as style number J0816, a berry sprig. The red berries are made of polystyrofoam and coated with a lacquer finish. The stems are made of wire that has been covered with brown paper. The man-made fiber green leaves are bound to wire stems and wrapped with brown paper. The plastic berries and green leaves are wrapped together with green paper on a wire stem.

The second sample is identified as style number K1361. The plastic hearts are made of polystyrofoam and coated with a lacquer finish. The plastic red hearts are fashioned three in a group and then attached to wire stems that have been wrapped with brown paper.

The applicable subheading for the plastic berry sprig, 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 8.2 percent ad valorem.

The applicable subheading for the plastic hearts, style number K1361, will be 3926.40.0000, HTS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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