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NY N025027




April 18, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.90.3500

Ms. Sidestra Elvi
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of an artificial mum and maple leaves garland from China

Dear Ms. Elvi:

In your letter dated March 7, 2008 you requested a tariff classification ruling.

The submitted sample is identified as a Har Mum Maple Leaves 6ft Garland, Liss Item# 9001687, Mfg Item# BE050074-03. This item is a decorative garland that measures approximately six feet in length and is comprised of artificial hardy mum flowers and artificial maple leave foliage. The mums and maple leaves are made of polyester and the stems and garland cord is made of polyethylene (PE) plastic material. There are twelve artificial mums; six of yellow color and six of red color; and ninety-six artificial maple leaves, either of yellow, orange or purple color, mounted across the length of the garland cord. As you requested, the sample will be returned to you.

You have stated your opinion that this garland is correctly classified as 6702.90.3500 and is entitled to beneficial treatment under subheading 9902.25.6510. However, this office does not agree that this item is entitled to the beneficial treatment that you suggest. Subheading 9902.25.6510 only allows for beneficial treatment of artificial flowers, not for articles made of artificial flowers. Garlands are considered to be articles made of artificial flowers, foliage, etc. because the configuration of artificial flowers and foliage on the garland cord is in a shape or form that does not resemble the natural product.

The applicable subheading for Liss Item# 9001687 (Mfg Item# BE050074-03) 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: other: of man made fibers. The rate of duty will be 9 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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