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NY N025993




May 9, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.10.2000

Ms. Una Gauthier
Barthco International, Inc.
2200 Broening Highway
Suite 200
Baltimore, MD 21224

RE: The tariff classification of an artificial pumpkin and gourd wreath/candle ring from China

Dear Ms. Gauthier:

In your letter dated April 8, 2008, on behalf of CVS/Pharmacy, you requested a tariff classification ruling.

The submitted sample is identified as a Pumpkin and Gourd Wreath/Candle Ring, item number 457046. This item is comprised of one artificial pumpkin, two artificial gourds, one artificial acorn, and a multitude of artificial berries. Each of these artificial fruits is made of a foam plastic material and each is made in one molded piece. Each is then covered with latex glue and then with an acrylic paint. These components have been attached to a wreath shaped base by means of glue and wire. The base is made of grapevine twigs that have been bundled together. Also attached to the base are five leaves made of polyester. Two bows made of raffia also adorn this item.

One of the gourds measures approximately 3-1/2” in diameter and approximately 2-1/2” in height, including the stem. The other gourd measures approximately 4” in length. The pumpkin measures approximately 2-1/8” in diameter and approximately 2-1/8” in height, including the stem. The acorn measures approximately ¾” in diameter and approximately 1-1/4” in height. The berries are situated in clumps on twelve different plastic branches.

This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. A wreath’s primary function is decorative. The instant wreath is adorned with decorative material that is made mostly of plastic. The polyester leaves are of dark green and dark orange color, rather than of vibrant colors, and form a backdrop to the artificial fruit. The raffia bows add only a few wisps of decoration. The twigs are largely, although not completely, covered by the artificial fruit and act as a base for the artificial fruit. It is the artificial fruit which imparts the visual impact and decorative appeal of this item. Therefore, it is the opinion of this office that the artificial plastic pumpkins, gourds, acorns and berries provide this item with the essential character within the meaning of GRI 3(b).

The applicable subheading for item number 457046 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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