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NY N009900




May 7, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.10.2000

Ms. Kathleen Root
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112

RE: The tariff classification of a plastic berry and foliage garland from China

Dear Ms. Root:

In your letter dated April 11, 2007, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling.

The submitted illustration depicts an item that is identified as an Ice Coral/Berry Garland, item number A996923. The article is made up of an iron wire frame that is wrapped by paper. Plastic foam berries and plastic branches with plastic leaves are glued to the frame.

You have stated that this item is “sold only for the Christmas season.” However, this item cannot be classified as an article for Christmas festivities because it is not recognized as Christmas foliage, such as evergreen branches, poinsettia, pinecones, pine needle leaves, holly leaves, laurel leaves, holly berries, etc. The garland appears to be comprised of generic red berries and foliage that are not limited to Christmas.

The applicable subheading for the plastic berry and foliage garland 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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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