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NY 811387

July 7, 1995

CLA-2-67:S:N:N6:343 811387


TARIFF NO.: 6702.90.3500

Ms. Michelle I. Smith
Sears Merchandise Group
3333 Beverly Road
Hoffman Estates, IL 60179

RE: The tariff classification of fern bell and wall basket from China.

Dear Ms. Smith :

In your letter dated June 2, 1995, you requested a tariff classification ruling.

You have submitted two samples. One is a fern bell, stock number 91138. It consists of a two simulated bells made of natural plating material. They are decorated with two natural pine cones, plastic artificial fern leaves, a plastic apple, plastic berries and plastic artificial pine branches, two green leaves of man-made fiber and a red poinsettia flower of man-made fiber with a plastic center.

The second sample is a flat fern wall basket, stock number 91139. It consists of a flat article of natural plating material resembling a basket. The item is decorated with a flocked plastic ribbon, plastic fern leaves, two natural pine cones, plastic fruit, plastic pine branches, three man-made fiber leaves and a man-made fiber poinsettia flower with a plastic center. Your samples are being returned as you requested.

You suggest classification in 0604.99.6000 (foliage branches other parts of plants) for both items. In our opinion the fern bell or basket does not impart the essential character to the samples. We find that they do not have a clear essential character. The artificial flower/foliage portion is as essential as the bell or basket portion. Following GRI 3(c) these items are classifiable in heading 6702.

The applicable subheading for the decorated fern bell with man made fiber poinsettia (stock # 91138) and the decorated fern wall basket with man-made fiber poinsettia (stock # 91138) will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage, 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.

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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