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NY N007550




March 6, 2007

CLA-2-14:RR:NC:N2:235

CATEGORY: CLASSIFICATION

TARIFF NO.: 1404.90.9090

Ms. Tammie Oliver,
Customs Compliance Administrator
Corporate Governance Department,
Kohls Department Stores
N56 W17000 Ridgewood Drive,
Menomonee Falls, Wisconsin 53051

RE: The tariff classification of two styles of decorative acorns from China.

Dear Ms. Oliver:

In your letter dated February 27, 2007 you requested a tariff classification ruling. Samples of each style of decorative acorn were provided with your ruling request. The samples were examined and have been returned per your request.

The first item (style number HY0536B) is made of Styrofoam wrapped with paper with a cap made from natural acorn material. The materials and costs for each component are as follows. The natural acorn cap weighs 45 grams and has a value of 0.80 cents per unit. The paper wrapping weighs 20 grams and has a value of 0.20 cents per unit. The Styrofoam form weighs 20 grams and has a value of 0.60 cents per unit. The product is similar in shape and appearance to natural acorns. Each unit will consist of 45 pieces in a retail package.

The second item (style number ACN0701A) is made of Styrofoam wrapped with natural leaves, with a cap made of natural acorn material. The product will be sold in 3 colors (red, green and amber). There will be one acorn per retail unit. The materials and costs for each component are as follows. The natural acorn cap weighs 30 grams and has a value of 0.70 cents per unit. The leaves weigh 20 grams and have a value of 0.30 cents per unit. The Styrofoam form weighs 20 grams and has a value of 0.40 cents per unit.

The applicable subheading for both styles of acorns will be 1404.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vegetable products not elsewhere specified or includedother. The rate of duty will be free.

Additional requirements may be imposed on this product by the Food and Drug Administration (FDA) and/or the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact the FDA at:

Food and Drug Administration
Division of Import Operations and Policy
5600 Fishers Lane Rockville, Maryland 20857 Telephone: 1-888-463-6332

You may contact APHIS at the following location:

U.S. Department of Agriculture APHIS Plant Protection and Quarantine Permit Unit 4700 River Road, Unit 136 Riverdale, MD 20737-1236 Telephone number: 877-770-5990 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 Paul Hodgkiss at 646-733-3046.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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