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NY L89557




January 19, 2006

CLA-2-67:RR:NC:SP:225 L89557

CATEGORY: CLASSIFICATION

TARIFF NO. 6702.90.6500

Ms. Tonja Davenport
Dollar General Corporation
100 Mission Ridge,
Goodlettsville, TN 37072-2170

RE: The tariff classification of artificial flowers from China.

Dear Ms. Davenport:

In your letter dated December 19, 2005, you requested a classification ruling for prospective shipments.

The submitted samples are four assorted flower shadow boxes identified as item number SKU 2-570-4125. All of the shadow boxes consist of various materials that have been assembled to form a flower motif glued or mounted to a backing. All of the shadow boxes are designed as wall decorations with metal hooks attached to the back. The frames of all four shadow boxes are made of wood with glass windows on the front and back.

Your letter of inquiry states that styles A and B shadow boxes contain silk flowers. The shadow boxes present a scene of flowers only. Styles C and D shadow boxes contain flowers made of paper. The flowers appear to be planted in a flower pot with stems and leaves. The essential character of all four shadow boxes is imparted by the artificial flowers made of silk or paper.

One of the samples was broken when received in this office. Three samples are returned as you requested.

The applicable subheading for the shadow boxes item number SKU 2-570-4125 artificial silk/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.

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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