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NY M85631




August 29, 2006

CLA-2-67:RR:NC:SP:225 M85631

CATEGORY: CLASSIFICATION

TARIFF NO. 6702.10.2000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of artificial trees from China.

Dear Ms. Aldinger:

In your letter dated July 28, 2006, you requested a tariff classification ruling.

The submitted sample is identified as a 3.5 inch Parterre Assortment with polyvinyl chloride (PVC) trees, item number 945592. This product will be used as a tabletop decoration. The evergreen trees and bushes are considered to be artificial foliage for tariff purposes. The essential character is imparted by the PVC trees.

The sample is returned as requested.

The applicable subheading for the artificial PVC trees and bushes, item number 945592, 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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