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NY N022411




February 22, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.90.6500

Mr. Troy D Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a Styrofoam gourd covered with cornhusk from China

Dear Mr. Crago:

In your letter dated January 25, 2008 you requested a tariff classification ruling.

The submitted illustration depicts an item identified as a Harvest Gourd Table Decoration, item number A076FA01101. This item is an artificial gourd that is composed of a Styrofoam core which is covered with orange painted cornhusk. It has a short stem on the top made of iron wire and attached to the stem are two natural leaves. The artificial gourd measures approximately 6.25” in diameter and stands 9.5” high.

This item is considered to be a composite good within the meaning of General Rule of interpretation (GRI) 3. The Styrofoam core provides this item with the bulk and shape. However the cornhusk that covers the Styrofoam core provides the texture, markings and color. The cornhusk imparts the visual impact and consumer appeal of the item. Therefore, it is the opinion of this office that the cornhusk external surface area provides this item with the essential character within the meaning of GRI 3(b).

The applicable subheading for item number A076FA01101 will be 6702.90.6500, 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: other: other. The rate of duty will be 17 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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