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NY 860300

February 24, 1995

CLA-2-39:S:N:N6:343 806300


TARIFF NO.: 3926.40.0000

Ms. Wanda Lynch
Fritz Companies, Inc.
P.O. Box 619080
DFW Airport, TX 75261-9080

RE: The tariff classification of floral picks from China.

Dear Ms. Lynch:

In your letter dated January 24, 1995 on behalf of Michaels Stores Inc., you requested a classification ruling.

You have submitted one sample of a floral pick. Floral picks are intended to be used in fresh, dried, or artificial floral arrangements or with potted plants as an added decoration.

The sample you have submitted, your item #L165, has three groups of three pieces each, of simulated candy corn, on a paper wrapped, wire stem. The candy corn is made of styrofoam and is covered with a plastic resin.

The applicable subheading for the plastic candy corn will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental articles (of plastics). The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


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