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NY N014433




August 14, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.10.2000, 9505.10.2500

Ms. Courtney Beth Cabin
Phoenix International Freight Services, Ltd. 855 IL Route 83
Bensenville, IL 60106

RE: The tariff classification of various wreaths, garlands and centerpieces from China

Dear Ms. Cabin:

In your letter dated July 17, 2007, on behalf of Sachem Imports Inc., you requested a tariff classification ruling.

The submitted illustrations depict the following items:

Item number IQ62041 – 18” Red Berry Christmas Wreath. This wreath is composed of foam plastic red berries that are covered with red paint and lacquer and glued together in clusters. The clusters, in turn, are glued to wire stems which are mounted onto a rattan circular base that is 14-1/2 inches in diameter. The individual berries are of four different size diameters; 4 mm, 6 mm, 8 mm and 10 mm. The berries are arranged on the wreath in groupings of 28 clusters and 5 picks. Interspersed between the berries are 20 curling wire stems, each measuring 7 inches long and wrapped in paper. The berries completely cover the wreath and the entire wreath is 18 inches in diameter and 5 inches high.

Item number IQ62042 – 72” Red Berry Christmas Garland. This garland is composed of foam plastic red berries that are covered with red paint and lacquer and glued together in 30 clusters. The clusters, in turn, are glued to wire stems which are mounted to a twisted wire rope that is covered with paper and measures 70 inches in length. The individual berries are of four different size diameters; 4 mm, 6 mm, 8 mm and 10 mm. Interspersed between the berries are 16 curling wire stems, each measuring 7 inches long and wrapped in paper. The berries completely cover the garland and the entire garland is 72 inches long and 5 inches wide.

Item number IQ62043 – 24” Red Berry Christmas Centerpiece. This centerpiece is composed of foam plastic red berries that are covered with red paint and lacquer and glued together in 20 clusters. The clusters, in turn, are glued to wire stems which are mounted onto a rattan base that is 6 inches in diameter and 18 inches wide. The individual berries are of four different size diameters; 4 mm, 6 mm, 8 mm and 10 mm. The centerpiece also includes 8 green leaves picks as well as 12 pine needles. The leaves and the pine needles are made of PVC. Interspersed between the berries, leaves and pine needles are 7 curling wire stems, each measuring 7 inches long and wrapped in paper and 6 gold curling wire stems, each measuring 3 inches long. The berries, leaves and pine needles completely cover the base of the centerpiece and the entire centerpiece is 24 inches wide by 5-1/2 inches high and has a diameter of 12 inches.

Item number IQ62044 – 24” Traditional Christmas Greenery Wreath. This wreath is composed of the following: 14 PVC pine needle tips, 8 lacquer red berry clusters, 6 copper glitter berry clusters, 3 red poinsettias with gold color pistils, 3 copper glitter curling wire stems, 2 beaded painted apples measuring 55 mm in diameter, 1 beaded painted apple measuring 50 mm in diameter and 66 PVC leave tips. All are mounted onto a wire circular base that has a 14 inch diameter and the base is completely covered with the various flowers, fruit and foliage. The entire wreath measures 24 inches in diameter and is 6 inches high.

Item number IQ62045 – 108” Traditional Christmas Greenery Garland. This garland is composed of the following: 12 PVC pine needle tips, 10 lacquer red berry clusters, 5 copper glitter berry clusters, 5 red poinsettias with gold color pistils, 3 copper glitter curling wire stems, 3 beaded painted apples measuring 55 mm in diameter, 2 beaded painted apples measuring 50 mm in diameter and 100 PVC leave tips. All are mounted onto a twisted wire rope that is covered with paper and measures 106 inches in length. The various flowers, fruit and foliage completely cover the garland and the entire garland measures 7 inches wide by 108 inches long.

Item number IQ62046 – 24” Traditional Christmas Greenery Centerpiece. This centerpiece is composed of the following: 9 PVC pine needle tips,, 3 lacquer red berry clusters, 2 copper glitter berry clusters, 3 red poinsettias with gold color pistils, 2 copper glitter curling wire stems, 1 beaded painted apple measuring 55 mm in diameter, 1 beaded painted apple measuring 50 mm in diameter and 36 PVC leave tips. All are mounted on a twisted wire base that is 15 inches in diameter and is 18 inches wide and the various flowers, fruit and foliage completely cover the base. The entire centerpiece measures 24 inches wide by 5 inches high and has a diameter of 12 inches.

You have stated that these items are specifically sold for decoration at Christmas time and that the importer of record believes that the correct tariff classification is 9505.10.4020 at a free rate of duty. However, only three of the six subject items are correctly classified under subheading 9505.10.

In order for an item to be classified as an article for Christmas festivities it has to be comprised of recognized Christmas foliage such as evergreen branches, poinsettia, pinecones, pine needle leaves, holly leaves, laurel leaves, holly berries, etc. Items IQ62041 and IQ62042 are comprised mainly of generic red berries. Item IQ62043 is comprised of generic red berries, green leaves and pine needles. There are many more red berries in each cluster of item IQ62043 than in the clusters of items IQ62044, IQ62045 and IQ62046 and therefore, the berry clusters of item IQ62043 cover much more of the area of the article as compared to the latter three items. It is the opinion of this office that the red berries of item IQ62043 provide the item with the essential character and that the combination of the leaves and pine needles serve the subordinate role of forming a backdrop to the berries.

The applicable subheading for items IQ62041, IQ62042 and IQ62043 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.

The applicable subheading for items IQ62044, IQ62045 and IQ62046 will be 9505.10.2500, HTSUS, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other: other. 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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