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NY M83576




May 26, 2006

CLA-2-67:RR:NC:SP:225 M83576

CATEGORY: CLASSIFICATION

TARIFF NO. 6702.10.2000

Ms. Yvonne M. Whitley
The Millwork Trading Co., Ltd.
1359 Broadway, 21st Floor
New York, NY 10018

RE: The tariff classification of a plastic palm tree from China.

Dear Ms. Whitley:

In your letter dated May 10, 2006, you requested a classification ruling.

The submitted illustration depicts an artificial lighted palm tree identified as item number 01000470. The 7-foot artificial palm tree branches are made of pvc material. The plastic strips are wrapped onto wire stems to appear as branches. The palm tree has string light sets that operate with an A/C plug. A metal stand is included with the artificial lighted palm tree. This stand allows the tree to stand upright. The essential character of this product is imparted by the artificial palm tree.

The applicable subheading for the artificial lighted palm tree, item number 01000470, will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS 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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