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NY N007791




April 6, 2007

CLA-2-67:RR:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.90.3500, 9902.25.6510

Ms. Helena M. Cooper
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of an Iridescent Floral Clip from China

Dear Ms. Cooper:

In your letter dated February 28, 2007 you requested a tariff classification ruling.

The submitted sample is identified as an Iridescent Floral Clip, item number 810138. This item is an artificial flower with polyester petals and sepals and plastic stamens and pistil. The flower has a small plastic stem, which is fitted into a metal clip, for the purpose of using as a hair or apparel ornament.

This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The iridescent polyester petals provide the article’s ornamental and decorative appeal. The plastic stamens and pistil serve the subordinate role of embellishing the beauty of the principal objects, which are the iridescent petals. Therefore, it is the opinion of this office that the iridescent polyester petals provide this item with the essential character, within the meaning of GRI 3(b).

The applicable subheading for the Iridescent Floral Clip will be 6702.90.3500, 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 other materials: of man-made fibers. The general column one rate of duty is 9 percent ad valorem.

However, with regard to the applicable rate of duty, the Iridescent Floral Clip is also provided for in heading 9902, HTSUS, which covers a wide variety of goods that have a temporary reduction in their rate of duty, by virtue of legislative action. The subject item meets the prerequisites of 9902.25.6510, HTSUS.

Accordingly, the Iridescent Floral Clip is entitled to beneficial treatment under subheading 9902.25.6510, HTSUS, which provides for artificial flowers of man-made fibers (provided for in subheading 6702.90.35). The rate of duty will be free.

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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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